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UK reverse charge for non-established companies

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UK reverse charge for non-established companies

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. UK has only introduced this reverse charge on supplies of services located in the UK.

Where a non-established supplier provides services located in the UK to a UK VAT registered business, domestic reverse charge applies. It is not relevant if the supplier is registered or not.

 Supplier requirements

 Customer requirements

 Scope

 Not established in UK

 (irrelevant if the supplier is  registered or not for VAT)

 VAT registered in the UK

 

 Supplies of services located  in UK

 

More information about the scope and VAT treatment of this reverse charge can be found in the online materials published by HMRC.