Update April 4, 2024:
Information about non-established taxable persons (NETPs) has been updated to include guidance on when you need to apply for VAT in section 4.2. Other updates include a definition of what a UK establishment is in section 9.2; when and how NETPs registers for VAT in section 9.3; how NETPs who are overseas sellers register for VAT in section 12.2, and what happens when they do not comply with VAT requirements in section 12.3. Guidance for when NETPs can register voluntarily has been removed. Further amends includes guidance for Making Tax Digital for VAT Returns in section 5.5; penalties for when you do not advise HMRC at the right time in section 4.6, and the new European threshold for distance selling into an EU member state in section 6.5 has been amended.
This notice explains when you must register for VAT and how to do it.
Source gov.uk
