VATPOSG2400 - Background: overseas VAT registrations

Registration of UK suppliers in other EU Member States

One effect of the place of supply rules is that UK suppliers moving goods from Northern Ireland to the EU can find themselves liable to register for VAT in EU Member States. Some EU customers are insisting on goods being delivered to them from Great Britain ‘duty paid’. Consequently, UK suppliers exporting goods from Great Britain to the EU may also find themselves liable to VAT register in EU Member States if they are designated the importer.

Liability to register (and any consequent requirement to appoint a local tax representative) is governed by the rules as they are applied in the Member State concerned. You should not offer any opinion as to whether a UK business might be required to register for VAT within the EU. Enquirers should be advised to contact the appropriate VAT authority. Contact details can be found on the website referred to at VATPOSG1100.

UK Registration of suppliers with no place of business in the UK

Overseas businesses with no place of business in the UK may nevertheless be making supplies in the UK and so required to register here. Further details about this can befound in Notice 700/1 (Should I be registered for VAT?).