Under UK VAT legislation, you must register for VAT with HMRC under the following circumstances: When you make taxable supplies in the UK, and at the end of every month, your taxable supplies in the last 12 months or less, when added up, exceed the registration threshold (currently £70,000), you must register. VAT Registration is not required if the value of your taxable supplies in the next 12 months does not exceed the deregistration threshold (currently £68,000. If, at any time, the value of your taxable supplies in the next 30 days alone exceeds the registration threshold, you must register for VAT. Including zero-rated supplies, taxable supplies are those made in the UK that are not exempt from VAT.
Distance sale: If you are a VAT-registered business in an EU country and sell goods (not services) or arrange for their delivery (e.g. send them by post or by courier) to a customer based in the UK or Isle of Man who isn't registered for VAT, you are distance selling. Distance selling only involves goods, not services. And it only takes place when someone registered for VAT in an EU country sells and delivers goods to someone in the UK who isn't registered - and doesn't have to be registered - for VAT. You'll need to register for UK VAT if the value of your distance sales into the UK starting 1 January goes over the distance selling threshold (currently £70,000).
The total value of your acquisitions of goods (not services) from all other EU countries in the year starting from 1 January has exceeded the registration threshold (currently £70,000) if you have made relevant acquisitions in the UK from other EU countries. You should register for VAT if it is reasonable to assume that such acquisitions alone will exceed the registration threshold in the next 30 days. Acquisitions from VAT-registered suppliers in another EU country are relevant acquisitions (not services).
Relevant supplies: You must VAT Registered if you make any relevant supplies in the UK or at any time you have reasonable grounds to believe that you will make relevant supplies within the next 30 days. Relevant supplies are taxable supplies of goods made in the UK on which a person (or his predecessor) has recovered VAT paid on their purchase or on anything incorporated in them.
You must register for VAT if you take over a business as a going concern from an owner who was, or was required to be, VAT registered. When the combined value of your taxable supplies and those of the business being taken exceeds the threshold for VAT registration (currently £70,000), you must register for VAT. Taxable supplies made in the last 12 months to the date of take over only need to be considered. Registration is not required if you qualify for exemption from registration. You qualify for exemption if the taxable or relevant supplies that you make are zero-rated.
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