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Posted Wed, 13 Nov 2024 11:33:52 GMT by Nathan
I've not been a tax resident in the UK for some time now. I've recently relocated to Spain and will be registering as freelance providing consultancy services to UK based clients. Would there be a requirement for me to register for VAT payments as the rules around origin of service etc aren't entirely clear to me.
Posted Fri, 15 Nov 2024 09:48:14 GMT by HMRC Admin 21 Response
Hi,
If you belong in the EU and you are providing Business to Business supplies to UK customers then the VAT would normally be subject to the reverse charge by your customer  and so there would be no requirement for you to register for VAT in the UK.
Please see below:
5. Reverse charge.
Thank you.

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