UK VAT Registration for Overseas Businesses

Accusolve is an AAT AML-supervised UK accountancy practice. Our team helps overseas businesses assess UK VAT obligations and prepare agreed registrations and filings.

Does Your Overseas Business Need UK VAT Registration?

A business established outside the UK may need to register regardless of turnover when it makes, or expects to make, taxable supplies in the UK. The £90,000 domestic threshold does not apply to a qualifying non-established taxable person. Establishment and place-of-supply rules, exceptions and the sales route need review; selling online to UK customers alone does not settle the answer.

We assess establishment status, goods location, customer type and UK taxable supplies against HMRC's registration guidance. A UK-established business should use our domestic VAT registration service; foreign ownership alone does not determine establishment.

Marketplaces and Direct Sales

A marketplace may be treated as the supplier responsible for VAT on qualifying sales. That does not automatically remove a seller's own registration or reporting obligations. We review stock location, consignment values, customer status and marketplace statements, distinguishing direct website sales from marketplace transactions. See HMRC's overseas marketplace guidance.

Northern Ireland and OSS/IOSS

EU OSS/IOSS do not generally account for VAT due in Great Britain. Northern Ireland is different for qualifying goods transactions: relevant EU VAT and OSS/IOSS rules can apply. We assess the goods route and scheme eligibility separately before advising on registration.

Import VAT and EORI

An EORI is a customs identification number, separate from VAT registration. The appropriate GB or XI EORI requirements depend on the movement of goods and your role. We can review import VAT records, postponed VAT accounting where applicable and EORI questions within agreed scope, alongside information from your customs or logistics representative.

Registration, Returns and Ongoing Support

• Review establishment, sales flows and the registration date
• Prepare an application and supporting evidence for your approval
• Help respond to HMRC questions without promising processing times
• Prepare VAT returns and support MTD records and software where agreed
• Review past errors and the appropriate correction or disclosure route

We may need incorporation and establishment details, sales and purchase records, marketplace statements, stock locations, import documents and existing tax references. We agree the scope and authorisation before work begins.