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Posted Mon, 01 Jul 2024 11:33:33 GMT by RMEdits
Hi, I am self employed in the UK and I provide video editing services to both businesses in the UK (which accounts for roughly around 50% of my work) and also businesses in the USA (which accounts for the remainder of my work.) Do I only need to register for VAT if my UK work will go over the VAT threshold? The USA businesses don't have any business in the UK, so I assume that the place of supply is the USA and therefore 'out of scope' and I don't include these invoice amounts when calculating the VAT registration threshold? Many thanks.
Posted Tue, 02 Jul 2024 09:59:07 GMT by HMRC Admin 21 Response
Hi RMEdits,
Yes your turnover is only based on your Business to Business UK supplies to UK companies. Section 2.1 confirms Place of supply of services (VAT Notice 741A).
Thank you.
Posted Tue, 02 Jul 2024 10:13:34 GMT by RMEdits
Thanks for the reply. So just to confirm, that unless my Business to Business UK supplies to UK companies turnover goes above £90,000 within 12 months, then I don't need to register for VAT - regardless if my services to US companies turnover goes over that threshold?
Posted Thu, 04 Jul 2024 15:33:15 GMT by HMRC Admin 13 Response
Hi 
Yes that would be correct. 
Please see Register for VAT: When to register for VAT 
Thank you

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