HMRC has updated Notice 700/1 (who should register for VAT) with information on temporary arrangements enabling certain non-UK businesses, who do not currently need to register for VAT in the UK, to submit advanced notification of UK VAT registration from 27 September 2019.
Advanced notification of VAT registration as a ‘non-established taxable person’ will be available to non-UK businesses in the EU who are currently not required to register in the UK owing to simplifications such as call-off stock arrangements and the zero-rating of intra-community acquisitions of goods and accounting.
The notice confirms that these registrations will only go live if the UK leaves the EU without a deal.
HMRC has updated Notice 700/1 (who should register for VAT) with information on temporary arrangements enabling certain non-UK businesses, who do not currently need to register for VAT in the UK, to submit advanced notification of UK VAT registration from 27 September 2019.
Advanced notification of VAT registration as a ‘non-established taxable person’ will be available to non-UK businesses in the EU who are currently not required to register in the UK owing to simplifications such as call-off stock arrangements and the zero-rating of intra-community acquisitions of goods and accounting.
The notice confirms that these registrations will only go live if the UK leaves the EU without a deal.
