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Posted Wed, 02 Oct 2024 18:01:54 GMT by Glen Dronach
We are a U.S company and we want to provide digital services to a U.K business (taxable person) which has provided us with their VAT number. Is it correct to assume that we could invoice the U.K business without VAT and without registering for VAT in the U.K, based on the deffinition in VAT Notice 700/1 Section 9.3 When an non-established taxable person must register for VAT in the UK (a): " You may not need to be registered for VAT in the UK if: ... all your sales to the UK are made to a VAT-registered business in Great Britain (England, Scotland and Wales) who will account for the VAT using the ‘reverse charge’ procedure " And that the business in the U.K would enter VAT under the reverse charge procedure. (b) Thank you! (a) VAT Notice 7001 : https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-should-i-be-registered-for-vat#non-established-taxable-persons--basic-information (b) Reverse Charge : https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec5
Posted Thu, 10 Oct 2024 13:27:58 GMT by HMRC Admin 20 Response
Hi,
If you are providing digital services to businesses in the UK then the UK company should be accounting for the VAT on the reverse charge procedure.
This would prevent you from the requirement of having to register for VAT in the UK.
Please see the link below:
Place of supply of services (VAT Notice 741A)
Thank you.
Posted Thu, 10 Oct 2024 22:16:17 GMT by Glen Dronach
Thank you for you help confirming this!

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