What is the Non-Resident VAT Threshold?


T

Ted

I'm aware that the UK resident VAT threshold is £60,000, and as far as
I'm aware the distance selling threshold is a higher figure i.e. those
resident abroad but selling goods to the UK by distance selling.

Would anyone know what the non-resident VAT threhold is?

i.e. those tax resident abroad, but who come to sell goods in the UK,
therefore they are UK-non-resident but the point-of-sale of goods is in
the UK?
 
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J

JB

I'm aware that the UK resident VAT threshold is £60,000, and as far as
I'm aware the distance selling threshold is a higher figure i.e. those
resident abroad but selling goods to the UK by distance selling.

Would anyone know what the non-resident VAT threhold is?

i.e. those tax resident abroad, but who come to sell goods in the UK,
therefore they are UK-non-resident but the point-of-sale of goods is in
the UK?
Lack of a UK business establishment (or being a non-UK resident) does
not alter the liability to register or vary the registration limit for
taxable sales made in the UK.

http://customs.hmrc.gov.uk/channels...CE_CL_000086&propertyType=document#P343_36881

Also distance selling has very a specific meaning:

"Distance selling is when a taxable person in one European Community
(EC) Member State supplies and delivers goods to a customer in another
EC Member State and the customer is not:

* registered for VAT or
* liable to be registered for VAT."

http://customs.hmrc.gov.uk/channels...CE_CL_000086&propertyType=document#P307_31811
 
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J

JB

Thanks for the link.

So it appears that the threshold would simply be the same threshold
which applies to UK residents i.e. £60,000

Correct
 

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