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Where is your business established for VAT?

The article discusses the concept of establishment for VAT purposes in the UK. It distinguishes between a business establishment and a fixed establishment and provides criteria for each. The article also presents a scenario where a UK subsidiary of a Croatian company has no physical presence in the UK and analyzes its establishment for VAT purposes. The risk of suppliers charging VAT incorrectly and key considerations for determining establishment are also mentioned.

Source MHA


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