Basic principles of registration: place of supply/outside the scope supplies
The value of any supplies where the place of supply is considered to be outside the UK must also be excluded when calculating taxable turnover. These include:
The place of supply for these is outside the UK when:
- the business has exceeded the threshold for such supplies in the Member State of arrival
- the business has made distance sales below the threshold but has nevertheless opted to register for VAT there, or
- the goods are subject to excise duty in the Member State of arrival
Supplies of certain reverse charge services
For more information, see VATPOSS14000. (External users can find this guidance at http://www.hmrc.gov.uk/manuals/vatpossmanual/index.htm).