Skip to main content

This is a new service – your feedback will help us to improve it.

Posted 9 days ago by Tamika Heiden
I am running a conference in the UK. I am not registered for VAT. On reading the guidance and other forums I think I have managed to find some answers but would like confirmation please. The service is B to C unless an organisation buys tickets then I guess b2b. Based on what I have read it seems that I would need to register my Australian Company for VAT and then charge VAT on ticket sales. However, the below rule came up, and now I am not so sure. I note the rule on not having to register for VAT if turnover is under 91,000 pounds.Does the turnover amount relate only to the work in the UK that is not exempt from VAT, or to my entire business turnover e.g in Australian dollars? I do not expect ticket sales to exceed 91,000 pounds. Thanks for any advice.
Posted 6 days ago by HMRC Admin 8 Response
Hi,
If you are charging admission to an even to UK customers you will need to register as there is no VAT threshold for overseas companies making sales to to the UK.
Please see Guidance: 
741A section 9.2 and 700/1 section 9
Non-established taxable persons — basic information
Services supplied ‘where performed’
Thank you.

You must be signed in to post in this forum.