UNITED KINGDOM
COUNTRIES
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United Kingdom
VAT in
The United Kingdom operates an independent VAT system post-Brexit. Whether handling UK VAT registration, Making Tax Digital compliance, or Postponed VAT Accounting for imports, GlobalTrade Business provides expert UK VAT support for non-resident businesses.
Quarterly (standard)
FILING FREQUENCY
Quarterly (standard)
£90,000
REGISTRATION THRESHOLD
UK-established businesses only — no threshold for non-resident businesses
OVERVIEW
Introduction to VAT in the United Kingdom
The United Kingdom introduced VAT in 1973 when it joined the European Community. Following Brexit on 31 January 2020, the UK now operates its own independent VAT system. UK VAT is governed by the Value Added Tax Act 1994 and administered by HMRC (HM Revenue & Customs). For non-UK businesses, there is no registration threshold — you must register from your first UK taxable supply.
💡 Key facts for non-UK businesses
Non-UK businesses are not legally required to appoint a fiscal representative for UK VAT. However, a UK tax agent is strongly recommended. A UK tax agent handles HMRC registration, Making Tax Digital (MTD) compliant return submission, and ongoing HMRC correspondence. GlobalTrade Business provides UK VAT agent services for clients worldwide.
VAT REGISTRATION
VAT Registration in the UK
Non-UK businesses making taxable supplies in the UK must register for VAT regardless of turnover. UK residents must register when taxable turnover exceeds £90,000 in any rolling 12-month period. Registration is via HMRC Government Gateway using the online VAT1 / VAT1B form.
VAT RATES
UK VAT Rates
The UK applies three VAT rates depending on the type of goods or services supplied. Post-Brexit, all goods from the EU are treated as imports.
When do you need to register?
You need a UK VAT number if you:
💡 Key facts for non-UK businesses
✓ Import goods into the UK
✓ Sell goods to UK B2C customers (distance selling)
✓ Hold stock in the UK (warehouse, fulfilment centre)
✓ Provide digital services to UK consumers
✓ Supply construction services in the UK
⏱ Processing Time
30+ working days
Standard registration timeline
📞 Tax Authority
HMRC
HM Revenue & Customs
VAT Number Format
GB + 9 digits
e.g. GB123456789
Fiscal Rep Required
Not required
UK tax agent strongly recommended
Registration process
1
Assess your UK VAT obligations
We review your business model, supply types and UK activities to confirm registration is required and identify the correct registration route.
2
Assess your UK VAT obligations
We review your business model, supply types and UK activities to confirm registration is required and identify the correct registration route.
3
Submit to HMRC
Application submitted via HMRC Government Gateway. We handle all correspondence with HMRC in English.
4
Receive your UK VAT number
Typically 30+ working days. Your GB VAT number is ready for use on invoices. MTD software must be linked to your HMRC account before filing.
⚠️ Late registration in the UK may result in penalties and backdated VAT assessments. HMRC can assess all VAT owed from the date of your first taxable supply. GlobalTrade Business recommends completing registration before commencing any taxable operations in the UK.
RETURNS & DEADLINES
UK VAT Returns
UK VAT returns are filed quarterly via Making Tax Digital (MTD)-compatible software connected to HMRC's API. Monthly filing is available on request. An Annual Accounting Scheme is available for businesses with turnover ≤£1.35 million.
⏱ Processing Time
1 month + 7 days
After VAT period end
Quarterly
1 month + 7 days
After each quarterly period
Annual (CA12)
2 months after year end
Annual Accounting Scheme only
Frequency determination
Filing frequency is quarterly by default for all UK VAT-registered businesses. Monthly filing can be requested — advantageous for businesses that regularly receive VAT refunds. The Annual Accounting Scheme (turnover ≤£1.35M) allows annual filing with advance payments.
Making Tax Digital in the UK
Making Tax Digital (MTD) for VAT has been mandatory for all VAT-registered businesses since April 2022. Digital records must be kept and returns submitted via HMRC-compatible software using the MTD API. Postponed VAT Accounting (PVA) allows import VAT to be deferred to the periodic return. B2B e-invoicing will become mandatory from April 2029. GlobalTrade Business provides MTD-compliant return services.
REVERSE CHARGE
UK Reverse Charge
The UK CIS Reverse Charge (from 1 March 2021) applies to construction industry supply chain transactions between VAT-registered businesses. Also applies to mobile phones and computer chips (>£5,000), wholesale gas and electricity, emission allowances, and cross-border B2B services. The UK VAT-registered customer self-assesses the VAT.
INTRASTS & ESL
UK Intrastat & EC Sales List
Post-Brexit, the EC Sales List requirement has been abolished for Great Britain. Intrastat reporting (arrivals from EU only) applies above a £500,000/year threshold. Northern Ireland businesses supplying goods to EU customers must still submit EC Sales Lists under the Windsor Framework. All UK businesses need a GB EORI number for customs declarations.
📦 Intrastat Arrivals Threshold
£500,000
Annual arrivals from EU only
🚚 Intrastat Dispatches Threshold
N/A (post-Brexit)
No dispatches Intrastat for Great Britain
📊 ESL Frequency
N/A (Great Britain)
N/A — post-Brexit
📅 Intrastat Deadline
26th
Of the following month
How GlobalTrade Business Can Help
Your complete UK VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.