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VATREG37370 - Non-established taxable persons (NETPs): registration options available to NETPs

An NETP can register using the online VAT Registration Service.

Additionally, the NETP can appoint:

  • a VAT representative based in the UK who will become responsible for the NETP’s VAT affairs, including being jointly and severally liable for VAT, subject to agreement from HMRC – section 48(2) of the VAT Act 1994
  • an agent who can register the NETP and act on their behalf [VATREG37650].