Who Must Register for UK VAT?
If you sell goods or certain services that are taxable in the UK, you may need a UK VAT number even if you have no UK office. Typical cases include:
- Storing, importing or fulfilling goods from UK soil (e.g., UK fulfilment centres, 3PLs, Amazon FBA UK).
- Distance sales to UK customers post-Brexit (EU OSS does not cover UK VAT).
- B2C digital services to UK consumers (place-of-supply rules apply).
- Non-established businesses making taxable supplies in the UK (NETP rules).
Thresholds for Overseas Sellers
UK-established businesses have a domestic VAT threshold, but non-established taxpayers are usually required to register as soon as they make taxable supplies in the UK. We’ll assess your supply chain, shipping and fulfilment model and confirm when registration is mandatory.
Marketplace Rules (Amazon, eBay, Shopify)
UK rules can treat online marketplaces as the “deemed supplier” for certain B2C sales, particularly where goods are imported into the UK or sold by non-UK businesses. The impact differs by flow:
- Amazon/eBay: We map FBA or marketplace-collected VAT, ensure correct VAT rates/SKUs, and reconcile marketplace statements to VAT returns.
- Shopify & D2C: We configure tax settings, shipping rules and landed cost logic when you act as the supplier.
- Hybrid models: Where some sales are marketplace-deemed and others are direct, we split and report accurately.
Does OSS/IOSS Cover the UK?
No — the EU’s OSS/IOSS schemes do not apply to the UK. If you sell to UK customers, you may still need a UK VAT registration alongside your EU setup. We’ll confirm the correct design: EU OSS/IOSS for EU sales, UK VAT for UK sales, and the right import flows.
UK EORI (Economic Operator Registration & Identification)
If you import goods into Great Britain, you’ll usually need a GB EORI (and sometimes an XI EORI for Northern Ireland flows). We obtain your EORI, align incoterms with your logistics partner, and ensure import VAT is captured correctly (including postponed VAT accounting where appropriate).
MTD VAT Returns & Corrections
- MTD-Compliant Filings: We file digital VAT returns through approved software, maintain digital links and audit trails.
- Error Corrections: We assess whether errors can be adjusted on the next return or must be disclosed separately to HMRC. We prepare workings and supporting schedules.
- Partial Exemption & Rates: We apply the correct rates (standard/reduced/zero) and manage complexities such as partial exemption and place-of-supply.
Penalties, Late Filings & Arrears Support
If you’ve missed a filing, under-declared VAT, or received an HMRC letter, we’ll triage the situation and put it right. That includes late submission/payment remedies, voluntary disclosures, payment plans, and tightening processes so it doesn’t happen again.
Why Choose Accusolve for UK VAT?
We specialise in cross-border VAT for overseas owners, marketplaces and ecommerce brands. Practical, compliant and fast.
- End-to-end: VAT registration, EORI, MTD filings, corrections.
- Marketplace-ready workflows for Amazon, eBay and Shopify.
- Clear fee options and proactive compliance monitoring.
- AAT AML supervised. Transparent, overseas-friendly onboarding.
Related Services
UK VAT for Non-Residents – FAQs
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Do overseas sellers have a UK VAT threshold?
Non-established businesses generally must register once they make taxable supplies in the UK — we’ll assess your model and advise on timing.
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Does EU OSS/IOSS cover sales to the UK?
No. The UK is outside the EU VAT area. You’ll likely need a separate UK VAT registration for UK customers.
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Do I need a UK EORI to import goods?
Usually yes — a GB EORI is required for imports into Great Britain. We obtain EORI and align your customs and VAT setup.
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Can you help correct past VAT errors or missed returns?
Yes. We review, quantify and correct errors via the appropriate HMRC route and bring late filings up to date, including payment plans where needed.
