United Kingdom

Country United Kingdom
Currency GBP
EU Member State Yes
Standard VAT rate 20%
Reduced VAT rate 0% / 5%
VAT registration limit for established businesses 82000 GBP
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 70000 GBP
VAT return filing periods Quarterly
Annual returns No
Intrastat thresholds: dispatches and arrivals 1500000 GBP for arrivals/ 250000 GBP for dispatches
EC Sales Lists frequency Quarterly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes where reciprocity has been agreed
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses In certain instances, please contact Essentia for specific advice
Statute of limitations 4 years
Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.