When do you need a UK VAT number?
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UK businesses must register for VAT if their taxable turnover surpasses the current VAT registration threshold of GBP 85,000. A UK VAT number becomes mandatory if either the total VAT taxable turnover in the past 12 months exceeds GBP 85,000 or there is an anticipation of surpassing this threshold within the next 30 days.
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Non-UK businesses, upon making a taxable supply in the UK, are required to register for VAT without any applicable registration thresholds. Here are some common taxable transactions:
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Certain services provided by foreign businesses that necessitate UK VAT.
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Importing goods into the UK often requires a VAT number and an EORI number before the actual importation. The EORI number must be obtained from HMRC before initiating the import process. EU EORI numbers have been invalid since 2021. The UK has implemented simplified customs procedures, so it is advisable to consult our experts to determine the specific administrative obligations related to your planned activities.
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Exporting goods to non-EU countries requires a VAT number prior to the export.
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If a foreign seller sells goods online and the goods are stored in a UK warehouse (e.g., Amazon FBA program) at the point of sale, VAT registration is necessary.
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Online sales of goods also fall under taxable transactions.
Quick navigation
VAT scope in UK
VAT registration in UK
VAT returns and refund in UK
UK reverse charge
UK consignment or
call-off stock
UK Intrastat / EC sales list
Do you need a fiscal representative in the UK?
If your business is based outside of the EU and you are required to register for VAT in the UK, you may need to appoint a fiscal representative.
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Global Trade Business provides a comprehensive suite of international VAT registration and returns services, which includes the provision of a fiscal representative to ensure compliance with tax obligations in foreign jurisdictions.
