Principal place of business address

We are a UK registered limited company. The company is registered at our accountant's address. All the directors are based abroad and we have no physical presence in the UK at the moment. We will be importing shoes and selling on Amazon. We are planning to get VAT registration done. While registering there is a question what will be the principal place of business? Can this address be an address abroad where most of business is being carried on and where the directors are based? Will HMRC accept a non UK address? Thank you

Hi,

What determines whether you would have a Principal Place of Business in the UK is whether you are an established UK business or whether you are a non established business.

Please see the guidance below which defines the difference.

Who should register for VAT (VAT Notice 700/1) - 9. Non-established-taxable-persons (NETPs) — basic information

Thank you.