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NETPs and Reverse Charge

John Scott
Posted Fri, 30 Jun 2023 10:41:09 GMT by John Scott
If a NETP only makes B2B supplies to UK VAT registered businesses, does that mean the NETP does not have to register for VAT as it isnt making taxable supplies, as the UK customer is deemed to be making the supply under the reverse charge rules? Thanks!
HMRC Admin 19 Response
Posted Thu, 06 Jul 2023 12:41:09 GMT by HMRC Admin 19 Response
Hi,

Yes that is correct. Please see section 5 in the following guidance:

Reverse charge

Thank you.

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