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Posted 2 months ago by RF01
Hello, I've read the rules, but I have to admit that I couldn't understand them clearly. Additionally, I've asked attorneys and have been getting different answers, so I figured it would be better to ask here. a foreign business established in Qatar or Saudi Arabia, that sells their product(s) Worldwide (Including the UK) through an Online Store. The products are shipped directly to customers from China (including UK Customers) - so, it is a direct B2C. Have no business entity/warehouses/offices/employees/etc.. in the UK. UK Customers come from Ads made in other countries' social media. So, even marketing is not done in the UK. Questions: - 1- Will this foreign business have to register anything in the UK? If yes, what is it that they have to register for exactly? 2- Incase it is VAT, what if the foreign business doesn't want to register for VAT (because it is overwhelming for them as a small business), can they just pass the VAT obligation to their UK customers when the shipment arrives to the UK? (the foreign business would arrange the shipping and adds an invoice) Thank you!
Posted 2 months ago by HMRC Admin 20 Response
Hi.
For guidance on registering for VAT please refer to the link Register for VAT
I would also advise you to read the guidance here about selling overseas goods to UK customers VAT and overseas goods sold directly to customers in the UK
Where the consignment of goods from overseas is valued at £135 or less then an overseas business would be required to register for UK VAT and account for VAT
on the supply to a UK consumer.
If the overseas business imports the goods themselves into the UK and then supplies them whilst located in the UK, this would also create a requirement to VAT register.
Please also see  
Check if you need to tell HMRC about additional income
Thank you

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