VAT Registration Rule Change for Non-established Taxable Persons
29 October 2012
From 1 December 2012, if a business makes supplies that take place in the UK but does not have a ‘fixed establishment’ in the UK, the business will now have to register for VAT irrespective of turnover.
As the VAT registration threshold will no longer apply to that business, the VAT registration date will be the earliest date that either:
- The business makes taxable supplies in the UK; or
- expects to make taxable supplies in the UK within the next 30 days.
The relevant business will have to register for VAT in the UK as soon as the rules change and can, if they wish, register for VAT in advance.