⚡Do you need to register for VAT in the UK? Do you need a fiscal representative or tax agent in the UK? Do you need to submit your VAT returns with HMRC? You’ve come to the right place! On this page we explain clearly how to get your UK VAT number and which service provider to call if you want to outsource this process. Understand everything about tax representation in the UK in 5 minutes!
A fiscal representative in the UK assists companies in obtaining a British VAT number and submitting a VAT declaration.
A company conducting VAT-related transactions in Great Britain is obliged to register for VAT purposes with HMRC (Her Majesty’s Revenue and Customs) in order to declare its transactions and pay VAT in Britain. To register for VAT purposes, an unregistered company has the right to appoint a Fiscal representative called also tax agent responsible for dealing with any and all administrative procedures on its behalf. The purpose of this service is to help foreign companies fulfill their respective obligations towards the HMRC and to comply with applicable VAT regulations.
Below you may find much interesting informations on tax representation in Great Britain and find out how to register for VAT in Great Britain.
|Local VAT number||GB + 12 digits|
|Mail order threshold||GBP 70,000 net per year (€ 89,493)|
|VAT declaration submission frequency||- Quarterly|
|Registration Waiting Time||from 4 to 8 weeks|
|Intrastat Thresholds|| - dispatch: GBP 250,000 |
– arrival: GBP 1,500,000
|Standard VAT Rate||20 %|
|Reduced VAT Rate||5 %|
|European Union Member State||Yes, since 1973|
Updated on 01/01/2018 – This information serves orientation purposes
Companies whose registered office is not located in Great Britain, subject to one of the following situations, must register with the HMRC as a VAT payer:
- Company exceeds the mail order threshold applicable in Great Britain (GBP 70,000)
- Company presents proof that its activity is subject to VAT, i.e. that it conducts deliveries or provides services subject to taxation in Great Britain
- Company presents proof that it intends to conduct transactions subject to taxation in Great Britain
- Export from Great Britain
- Provision of services for companies not registered for VAT or private individuals (B2C)
If you do not conduct any transactions subject to taxation in Great Britain, you cannot register for VAT purposes in this country.
To register for VAT purposes in Great Britain, it is necessary to follow the VAT assignment procedure. This is available on the website of HMRC. A foreign company has to fill in and send a VAT1 form together with its appendices to the above administration authority.
The waiting time for a VAT number is usually 8 weeks. Therefore, it is important to strictly comply with the procedures in order not to delay this further. A fiscal representative in the UK is responsible for dealing with any and all registration formalities on a company’s behalf as well as for submitting a VAT declaration and paying the tax. Therefore, it is worth considering working with a company that offers this kind of service.
The minimum validity period of a VAT number in Great Britain is:
- Standard registration: no minimum period
- Mail order: 2 calendar years in the event of voluntary registration; if this is not the case, there is no minimum period
- Acquisitions: 2 calendar years in the event of voluntary registration; if this is not the case, there is no minimum period
All companies registered for VAT in Great Britain must submit a VAT declaration. This contains a detailed summary of any and all transactions (purchase, sale, import, export, services) conducted in Great Britain. A VAT declaration may be submitted on a quarterly or monthly basis if the company’s total transaction amount exceeds GBP 2,000,000 per year. The declaration is sent electronically using the HMRC website. To register on the HMRC website, all you need to do is follow the procedure described on it. It also contains information necessary to fill in the British VAT declaration. The document should be submitted by the 7th day of the following month. For example: declarations for Q1 (January, February, March) should be submitted by 7 May.
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers), who speak 3 languages, will take care of all tax obligations on behalf of your company. European tax regulations are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
💡 The Eurofiscalis Group is a team of tax experts and enthusiasts. The satisfaction and contentment of our clients is what matters most to us. We support your foreign business, allowing you to overcome administrative and language barriers. Read “About us” to find out more about our group!
Our services provided in the capacity of fiscal representative in Great Britain include:
- Registration for VAT purposes
- Verification of invoices and transactions
- Simplified accounting
- Submission of VAT declaration
- Submission of intra-Community declaration (EC-SALES)
- Submission of Intrastat declaration
- Representation at tax offices
- Translation of documents necessary for registration
We will be more than happy to answer your questions and make an offer
- Free-of-charge estimate
- Contact our expert
- Simple and effective
- Response within 48 hours
- No obligations
- Competitive prices
- Tailor-made estimate
- No hidden fees
- Multilingual service
On our website you will find basic tax information for each EU Member State, enabling you to verify whether you need the assistance of a fiscal representative in a given state. Eurofiscalis offers tax representation and attorney services in the 28 Member States of the European Union and in Switzerland.