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HMRC internal manual

VAT Registration

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:

Distance sales

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