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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