Liability to Register


Distance Sellers to the UK


A distance seller is a person who supplies goods and delivers them to an unregistered person in another member state. A distance seller must register (VATA 1994, Sch. 2) in the UK if:-


    • His taxable distance supplies to the UK exceed £70,000 in a calendar year or


    • There are reasonable grounds for believing that the value of his distance sales in the next 30 days will exceed the same threshold.





In deciding whether a person has exceeded the distance sales threshold, the following supplies should be ignored:-


    • Goods subject to excise duty, e.g. alcoholic drinks, oil, petrol and tobacco


    • New means of transport, e.g. certain aircraft, boats and vehicles and


    • Goods installed or assembled at the customer’s premises



If you are undergoing an HMRC tax investigation then call KinsellaTax on 0800 471 4546 for expert advice and representation



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