If you are making taxable supplies in the UK then you would need to register for VAT once you reach the registration threshold which is currently £85,000.
If you have not reached this threshold then you can register for VAT voluntarily. If you choose to do this then you would start charging VAT straight away on your UK taxable supplies.
Who should register for VAT (VAT Notice 700/1)
VAT would be charged on the full sale of your supply and not on your profit margin. The VAT which you incur can also be reclaimed as input tax which you would then recover on your VAT return.
VAT guide (VAT Notice 700)
Please contact our imports and exports team for advice on customs charges on imports.
Imports and exports: general enquiries