UK

VAT - Rates & Registration

Note: In
United Kingdom
VAT is the same as Sales Tax

‍If a company not established in The UK is providing ‘taxable supplies’ of goods or services in The UK, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in The UK assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in the UK. Some of the most common examples are:

  • Importing goods into the UK from outside the European Union
  • Buying and selling goods in the UK
  • Selling goods from The UK which are delivered to customers outside of the UK (business or private customers)
  • Acquiring goods in the UK from another EU country (Intra-community acquisitions)
  • Holding inventory in the UK for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in the UK where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in the UK, you should contact us immediately for a complimentary consultation.

UK

VAT Rates, Formats & Thresholds

VAT Rates

20%

(Standard)

0 / 5%

(Reduced)

VAT Number Format

UK123456789

Distance Selling Threshold

GBP 70,000

Intrastat Threshold

£1,500,000

(Arrivals)

£250,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

20%

(Standard)

0 / 5%

(Reduced)

UK123456789

GBP 70,000

£1,500,000

(Arrivals)

£250,000

(Dispatches)

Additional United Kingdom VAT Information