01
One transaction, several tax questions
Cross-border VAT depends on what is supplied, where the parties belong, who the customer is, how the supply is contracted and whether a marketplace or intermediary is involved.
- UK VAT for overseas companies
- Cross-border services and reverse charge
- UK establishment and fixed-establishment questions
- EU and UK service models
02
No threshold assumption for non-established businesses
An overseas business making taxable supplies in the UK can have a registration obligation from its first taxable supply. For services, the place-of-supply and reverse-charge rules must be tested before reaching that conclusion.
- Non-established taxable person analysis
- UK establishment questions
- Fiscal and customs representation boundaries
- Evidence and invoicing requirements
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 services