Glen Dronach

Thank you for you help confirming this!

We are a U.S company and we want to provide digital services to a U.K business (taxable person) which has provided us with their VAT number. Is it correct to assume that we could invoice the U.K business without VAT and without registering for VAT in the U.K, based on the deffinition in VAT Notice 700/1 Section 9.3 When an non-established taxable person must register for VAT in the UK (a): " You may not need to be registered for VAT in the UK if: ... all your sales to the UK are made to a VAT-registered business in Great Britain (England, Scotland and Wales) who will account for the VAT using the ‘reverse charge’ procedure " And that the business in the U.K would enter VAT under the reverse charge procedure. (b) Thank you! (a) VAT Notice 7001 : https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-should-i-be-registered-for-vat#non-established-taxable-persons--basic-information (b) Reverse Charge : https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec5