Joanne Hinchcliffe

Please can you confirm that the sale of these is outside the scope of VAT and thus there is no requirement to register. As a second question can the business register voluntarily?

I have a client who makes supplies of services to a US company and according to B2B rules those supplies fall outside the scope of VAT. My question is if my client only intends to deal with the US does that prevent them from registering for VAT? Do they need to intend to make taxable supplies to register? Reading the notes tot he VAT1 and voluntary registration it merely states: you’re established,or have a fixedestablishment,in the UK and make,ori ntend to make supplies only outside the UK – you’re not required to register for VAT but you may want to recover allowable VAT on the cost of goods, materials, and services incurred in making your supplies outside the UK The reference is to supplies not taxable supplies so this made me doubt if my client can register.