HMRC Admin 19 Response

Hi,
If the UK company is the named exporter of the goods from the UK then the UK company own the goods in the UK and so the place of supply would be outside the UK.
We would not be able to comment upon the transactions outside of the UK.
Thank you.

Hi,
The email address is nbox.btcnevaterrorcorrection@hmrc.gov.uk
Thank you.

Hi,
The reverse charge will come into play if the UK VAT registered business belongs outside the UK for the purposes of the supply. The guidance states:

The reverse charge applies to almost all B2B supplies of services except exempt supplies. It does not apply to land on which the option to tax has been exercised, read section 7 for more details. In this circumstance the non-UK supplier must register and account for VAT in the UK.

The reverse charge is not a complicated accounting procedure. Where it applies to services which you receive, you, the customer, must act as if you are both the supplier and the recipient of the services. It applies if your supplier belongs outside the UK even if they have a UK VAT registration number.
Thank you.

Hi,
If you are based in the UK and you are providing a service for a company in the EU then if this service comes under the genertal rule of services then the supply will be outside the scope of VAT. You can see see the guidance below:
The place of supply rules for services
If you are charging on expenses then the expenses should take on the same liability and so would also then be outside the scope of UK VAT.
If the supplies are outside the scope of UK VAT then there would be no requirement to register for VAT in the UK.
Please see the guidance below:
Working out whether you need to register
Thank you.

Hi,
As your effective date of registration is from 1 November 2024, then this is the date which you would need to start charging VAT from.
Thank you.

Hi,
We are sorry you are having this issue.
This is a problem which our VAT online services team will need to escalate and resolve for you:
Get help using VAT online services
Thank you.

Hi,
You will need to contact our VAT online services team who will be able to resolve this for you.
Get help using VAT online services
Thank you.

Hi,
We would not be able to state definititely whether your business is a UK established business or a non established business. It would be a case of consulting the guidance and judging which category your business falls under.
As you stated the criteria for a UK business is as below:
A UK establishment exists if either the:
Place where essential management decisions are made and the business’s central administration is carried out is in the UK.
Business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK.

We would normally consider a company which is incorporated in the UK to have an establishment in the UK as long as is it also able to make or receive business supplies at its registered business address.
A registered, serviced or virtual office alone is not enough to create a business establishment.
Thank you.

Hi,
If you are a non established business and you make a sale of goods in the UK then there will be a requirement to register for VAT.
For overseas businesses there is no VAT Registration threshold and so there would be a requirement to register upon the first sale made regardless of the value of this sale. You can see the guidance here:
Non-established taxable persons — basic information
If you are not going to make any further sales in the UK then you can then cancel your VAT number. Please see the guidance below:
Cancel your registration
Thank you.

Hi,
If the goods are imported in to the UK, then only the importer of record have a right to deduct the VAT as input tax. The importer of record will use their EORI number on the import declaration. This will then produce a digital C79 form which will be used as evidence for input tax recovery. You can see guidfance here:
Check how to get your import VAT certificate (C79)
Introduction to input tax
Thank you.