What is the Non-Resident VAT Threshold?

Ted · Mar 7, 2006

I'm aware that the UK resident VAT threshold is £60,000, and as far as I'm aware the distance selling threshold is a higher figure i.e. those resident abroad but selling goods to the UK by distance selling.

Would anyone know what the non-resident VAT threhold is?

i.e. those tax resident abroad, but who come to sell goods in the UK, therefore they are UK-non-resident but the point-of-sale of goods is in the UK? Is it also £60,000?

Joyous · Mar 7, 2006

If you are involved in distance selling and the value of your distance sales exceeds the annual threshold in the destination member state then you will be liable to register for VAT in that state. Most member stated have a threshold of 35,000 euro but a number of states including the UK have a threshold of 100,000 euro (roughly £70k), ie if a taxable person in an EU member state has sales in the UK in excess of £70k he must register for UK VAT

Theres a useful link on HMRC about distance selling.

Regards

Joy

Ted · Mar 7, 2006

Thank you - I'll have a look at that link now.

It's not really distance selling though. As this would imply that the person is resident abroad and the point sale takes place in the country in which the person is conducting their business.

I was really interested in the VAT threshold applicable to someone who is resident in another EU country, but sells some goods in the UK i.e. the actual point of sale would be in the UK

As an example, if a trader was tax resident in France but came to England to sell goods at a market then they would be a non resident trader, and not a distance seller.

Would you know what UK VAT threshold is applicable to traders who are resident abroad, but who sell goods in the UK i.e. where the point of sale takes place in the UK.

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What is the Non-Resident VAT Threshold?

Ted

Joyous

Ted

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