01
First, identify what is supplied
Goods and services follow different place-of-supply rules. Composite supplies, installation, admission, land-related services and electronically supplied services can also change the analysis.
- Goods or services
- Business or consumer customer
- Direct or marketplace sale
- Single or multiple supply
02
Then locate the transaction
For goods, where the goods are when sold and how they enter the UK matter. For services, customer status and the specific place-of-supply rule determine whether the UK is the place of supply.
- Stock already in the UK
- Imported consignments
- UK establishment
- Reverse charge
03
Do not rely on the domestic threshold
The registration threshold generally does not protect a non-established taxable person making taxable UK supplies. A registration obligation can arise from the first supply, subject to the detailed rules.
- Registration date
- Historic exposure
- UK VAT invoicing
- Ongoing returns and digital records
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 700/1: registrationVAT Notice 741A: place of supply of servicesSelling goods through an online marketplacePostponed VAT accounting