VAT registration for a non-UK resident director

Greetings, I'm encountering an obstacle while attempting to register a non-UK resident director's online business for VAT with HMRC. The company operates solely online, selling goods, and has no physical presence or business address within the UK. The company is duly registered with Companies House and possesses a registration number. To facilitate communication, the accountant's office address is being used as the correspondence address. During the process of registering for VAT through the government gateway, I encountered a challenge. When prompted for a national insurance number, I selected "do not have a national insurance number" and provided the director's home country address. However, the VAT registration portal did not accept the postal code associated with the non-UK address. Despite seeking assistance from the VAT helpline, a resolution to this issue was not forthcoming. In their attempt to assist, they requested my address to send a VAT 1 form for completion and submission to HMRC. Additionally, the company lacks a UTR (Unique Taxpayer Reference) number, as it does not possess any UK tax identification. Is a UTR number mandatory for VAT registration for this company? If so, how can the company obtain one? I had previously understood that selecting "no national insurance number" would allow for the input of addresses from other countries. However, the system seems to be expecting a UK-style postal code, posing a challenge for non-UK addresses. Any guidance or suggestions on navigating these obstacles for VAT registration for a non-UK resident director operating an online business with no physical presence in the UK would be greatly appreciated. Thank you in advance for your assistance.

Hi Ariful islam,
If the business you are trying to register for VAT is based outside the UK then you should be able to register for VAT through the online Registration process.
As long as you state on the application that the business is overseas then it should be asking you for an overseas address and should be accepting overseas postcodes.
The system will only not accept overseas addresses if you have stated earlier in the application that the business is based in the UK so please make sure that you answer the questions correctly as to where the business belongs..
If the business is overseas then you will not need a UTR number.
If you continue to experience problems with the online Registration please refer back to our Helpline.
Thank you.