The Complete Guide to VAT for Non-UK Businesses Selling to UK Customers (2026)
Non-UK businesses with UK taxable supplies above £90,000/year must register for UK VAT.
Non-UK businesses with UK taxable supplies above £90,000/year must register for UK VAT. Below this threshold, UK VAT registration is not required for B2B sales (reverse charge applies) but IS required for B2C sales of digital services regardless of threshold. This article covers: registration process, reverse charge mechanism, OSS and IOSS interaction, quarterly returns via Making Tax Digital.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.