UNITED KINGDOM

United Kingdom (VAT)

United Kingdom being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.

Standard VAT Rate: 20%

Reduced VAT Rate: 5%, 0%

Registration Threshold

Resident - GBP 85,000
Non resident - There is no registration threshold                                 
IC Acquisitions - GBP 85,000

The VAT registration threshold for UK established businesses is £85,000 ((Note: Until 31.03.2017 the threshold for supply of goods and services was GBP 83,000)
The VAT registration threshold for non-established businesses is nil. (Note: Till 30 November 2012, the threshold for supplies of goods and/or services was GBP 77,000)
The VAT registration threshold for businesses that are required to register as a result of intra - community acquisition is GBP 85,000 (Note: Until the 31st March 2017, the registration threshold was GBP 83,000).
The VAT registration threshold for distance sale of goods to private individuals is GBP 70,000.

EU VAT number format:

GB999 9999 99 or GB999 9999 99 999  or GBGD999  or GBHA999

VAT Registration

To apply for VAT registration, businesses must complete a VAT registration application form depending on the activities of a business within 30 days of the month in which the liability to register arose.

VAT 1(A) - for businesses carrying out distance sales
VAT 1(B) - for businesses registering for VAT as a result of IC Acquisitions only
VAT 1 - for all other businesses registering for VAT.