Advanced notification for UK VAT registration

HMRC has updated its processes to allow businesses to submit advanced notification of VAT registration with the effective date being 1 November 2019. This will help businesses prepare should the UK leave EU without a deal and facilitates trade with as little disruption as possible.

Non-UK businesses in the EU who are currently not required to VAT register in the UK owing to cross-border simplifications, such as call-off stock arrangements and the zero-rating of intra-community acquisitions of goods and accounting, may need to register for VAT if the UK leaves the EU without a deal.

EU businesses can now submit advanced notification of UK VAT registration where it is necessary for them to do so. VAT notice 700/1 has been updated to include specific guidance relating to the information that a business must include to ensure their notification is approved.

A VAT number will be issued but it will not be active until the UK leaves the EU without a deal. In the event the UK reaches an agreement with the EU to leave with a deal in place, then these registrations will be cancelled as they will be no longer required.