Businesses registered for VAT at a high-volume address will be asked by HMRC to prove they are established in the UK.
Online marketplaces have been liable for the output VAT from sales on their platforms by overseas traders since January 2021.
Where the agent’s details were not included on the VAT registration application, the business will need to send HMRC a completed 64-8 form.
More details on the rules of establishment for VAT purposes can be found in VAT Notice 741A.
Source: www.icaew.com
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