Does the £90,000 UK VAT threshold apply to overseas digital sellers?

No. NETPs must register from the first taxable UK supply (or when one is expected within 30 days)

How many pieces of location evidence does HMRC expect?

Two non-contradictory pieces (billing address, IP, bank, SIM, landline, or other commercially relevant data)

Is a UK tax representative mandatory?

Not generally; optional unless HMRC directs you to appoint one

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Europe · United Kingdom

United Kingdom: VAT on digital services

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Not supported by the free-threshold API · Local term: Value Added Tax

Last verified: 2026-10-29

Overseas businesses with no UK establishment that supply digital services to UK consumers must register for UK VAT as a non-established taxable person (NETP) from the first taxable UK supply — the £90,000 UK threshold does not apply to NETPs. Standard rate 20%. Keep two pieces of evidence of the consumer's usual location

Not supported by the free-threshold API: why

No free threshold for non-established taxable persons (NETP). Registration required from the first B2C digital supply

Spot a mistake in United Kingdom’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — No free threshold for non-established taxable persons (NETP). Registration required from the first B2C digital supply
Amount / measure: GBP 0
No £90,000 threshold for NETPs. Register if you make taxable supplies in the UK or expect to within 30 days (VAT Notice 700/1 §9). Marketplace operators may be liable instead of the underlying seller for some platform sales
Window: From first taxable UK supply (or when expected within 30 days)
Standard rate: 20.0%
Standard UK VAT 20% on most digital services to UK consumers (HMRC)
Who must register: Non-established taxable persons (no UK establishment) supplying digital services to UK private consumers. Register online with HMRC; tell HMRC within 30 days of becoming liable
Evidence of location: HMRC: get and keep two pieces of information as evidence of where the consumer normally lives (e.g. billing address; IP address; bank details; SIM country code; fixed-landline location; other commercially relevant data). For micro/small sellers using a payment service provider: billing address or phone country code at sale, plus the PSP's two-digit country code — if they conflict, resolve with the consumer. Presumption rules apply for some channels (wifi hotspot, SIM, landline, on-board transport)
Invoicing: Issue VAT invoices under UK rules once registered. Show VAT at 20% on taxable digital supplies to UK consumers. Digital record-keeping applies under Making Tax Digital
Filing: Usually quarterly VAT returns via Making Tax Digital; payment in GBP to HMRC by the return due date (typically one month and seven days after the period end for online returns)
Effective: UK destination rules for digital services to consumers; post-Brexit UK-only
Authority: HM Revenue & Customs (HMRC)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free threshold for non-established taxable persons (NETP). Registration required from the first B2C digital supply

How to register

Self-register online?: Yes — Non-established taxable persons (NETPs) register online with HMRC. A UK VAT representative is not generally mandatory; an agent may register and file for you. HMRC can direct appointment of a VAT representative in some cases
Resident representative / fiscal agent: Not generally mandatory for NETP VAT. You may appoint a UK agent (not jointly liable for VAT debt) or a VAT representative (jointly liable — Form VAT1TR within 30 days of appointment)
Regime: HMRC non-established taxable person (NETP) VAT registration for UK taxable supplies (including digital services to UK consumers)

Steps (in order)

Confirm you must register (UK taxable supplies / digital services to UK consumers) under VAT Notice 700/1 and NETP guidance — https://www.gov.uk/vat-registration
Apply online via HMRC’s VAT registration service (agent may complete and declare on your behalf)
If appointing a VAT representative, both parties complete VAT1TR within 30 days of the appointment taking effect
After VRN issued, charge UK VAT, file returns, and pay

Documents

Business evidence for HMRC VAT registration — HMRC typically needs proof you are trading / intend to trade (invoices, contracts, website) and identity/business details. Keep home-country incorporation documents ready
VAT1TR (if VAT representative) — Joint form for NETP and representative within 30 days of appointment

Official processing time: HMRC online VAT registration; timing varies. Not a fixed published SLA as of 2026-10-29
Official fees: No HMRC fee to register for VAT
Portal: https://www.gov.uk/vat-registration
Local bank account: Pay VAT via HMRC online payment methods
Filing frequency: Usually quarterly VAT returns (HMRC may vary)
Payment currency: GBP
Input VAT recovery: Possible on UK taxable business expenses subject to normal VAT rules — confirm with HMRC / adviser
Portal language: English
Penalties: HMRC late registration / late filing / late payment penalties

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG UK — Member firm
Deloitte UK — Member firm
VATIT — VAT compliance services

Official sources

HMRC — VAT rules for digital services to consumers
HMRC — VAT Notice 700/1 (NETP)
GOV.UK — Register for VAT

Last verified: 2026-10-29.

FAQ

Does the £90,000 UK VAT threshold apply to overseas digital sellers?: No. NETPs must register from the first taxable UK supply (or when one is expected within 30 days)
How many pieces of location evidence does HMRC expect?: Two non-contradictory pieces (billing address, IP, bank, SIM, landline, or other commercially relevant data)
Is a UK tax representative mandatory?: Not generally; optional unless HMRC directs you to appoint one
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice