VAT registration threshold for businesses not established in the UK
The measure
From 1 December 2012, the VAT registration threshold for businesses not established in the UK will be removed.
Who will be affected?
Businesses not established in the UK which were previously trading below the VAT registration threshold.
When?
From 1 December 2012.
Our view
The removal of the VAT registration threshold for businesses not established in the UK will require all those businesses that make taxable supplies in the UK to register and account for VAT in the UK regardless of the value of the supplies made. This will particularly impact non-established businesses making "one-off" supplies of goods in the UK.
