Discuss

A clear UK VAT route for businesses based elsewhere.

Registration, market entry, supply-chain and ecommerce advice for businesses without a UK establishment.

Discuss your position
01Test UK registration
02Map import and sales roles
03Set invoices and evidence
04Create a UK compliance plan
01

Do not assume the UK threshold applies

For a business without a UK establishment, taxable UK supplies can trigger registration regardless of value. Goods, services, marketplaces and reverse-charge rules need separate analysis.

  • Non-established taxable persons
  • UK stock and fulfilment
  • Cross-border services
  • Imports and postponed import VAT
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 servicesPostponed VAT accounting

Related VAT services

VAT registration and deregistrationRegistration, effective-date, late-registration and deregistration analysis for UK and overseas businesses.International VATPlace of supply, overseas registration, imports, exports and UK market entry without false simplicity.Ecommerce VATUK VAT for direct sales, marketplaces, fulfilment stock, imports and overseas sellers.
Important

This page provides general information, not advice for a particular transaction. VAT treatment depends on the complete facts and current law.