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
Latest Posts in "United Kingdom"
- UK Supreme Court Rules Input VAT on Share Sale Professional Fees Irrecoverable for Holding Companies
- Isle of Man to Raise Plastic Packaging Tax Rate from April 2026
- Supreme Court Upholds VAT Restrictions on Share Sale Costs in Hotel La Tour Case
- UK VAT Gap Rises to £11.9bn in 2024/25, Up from £8.9bn Last Year
- Change in the VAT treatment of supplies of locum medical practitioners
