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  • UK VAT registration and taxable turnover towards VAT registration threshold

    I have two questions please. We are a UK limited company not VAT registered in the UK providing consultancy services only to clients based in the EU (specifically in Italy). Over the last 12 months the turnover of our B2B services supplied to clients based in Italy has been over £90K while the turnover of our B2C services supplied to clients based in Italy has been under £20K. From my understanding our B2B turnover should not be considered as taxable turnover since it is Outside the Scope of UK VAT. 1. Can you please confirm that this turnover does not count towards UK VAT registration threshold and therefore we are not required to register for VAT? With regards to our B2C consultancy services supplied to clients based in Italy I assume that this should also be considered as Outside the Scope of UK VAT as per section 12.2 and 12.6 of the “Place of supply of services (VAT Notice 741A)”. 2. Can you please also confirm that the turnover resulting from the B2C consultancy services supplied to clients based in Italy should not be considered as taxable turnover and does not count towards UK VAT registration threshold? Thanks in advance for answering to both my questions.