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Posted Tue, 19 Mar 2024 13:28:57 GMT by freelance_copy_editor
Hi, I am a freelance copy editor (sole trader) based in the UK. My turnover has recently exceeded the UK VAT threshold. My clients are all publishing service businesses in the Philippines and India, so my turnover is derived entirely from supplying services business to business overseas. I think this would be outside the scope of UK VAT because of place of supply rules, so my taxable VAT turnover is zero. Is that correct? Please would someone confirm whether or not I need to register for VAT.
Posted Thu, 21 Mar 2024 12:28:57 GMT by HMRC Admin 32
Hi,

Based on the Place of Supply Rules your supplies will be Outside The Scope of VAT amd hence there will be no requirement to register for VAT.

Please see below:

Place of supply of services (VAT Notice 741A): 6. The place of supply rules for services

You can register for VAT voluntarily if you wish.

Please see section 2.9 below:

Who should register for VAT (VAT Notice 700/1): 2. Basic principles

Thank you.

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