United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

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

    Not established in UK

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

  • Customer requirements
    VAT registered in the UK
  • Scope
    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.

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