UK
| United Kingdom (UK) | |
| Country | UK |
| Is it in the EU | Yes |
| Standard Tax Rate | 20% |
| Reduced Tax Rate | 0%/5% |
| Format of VAT ID Number | GB 123456789 (10 11 12) |
| VAT Registration Criteria for Sales in EU-Affiliated Companies | 82,000 pounds |
| VAT Registration Criteria for Sales in Non EU-Affiliated Companies | None as of December 2012 |
| Registration standard for VAT at Remote Locations | 70,000 pounds |
| VAT Filing period | Monthly or quarterly |
| Annual final accounts | none |
| Intrastat amount basis: sending/receiving |
Arrival→GBP 1,500,000 Departure→GBP 250,000 |
| EC Sales list reporting frequency | Monthly or quarterly |
| EC Purchase list | None |
| Other Reports | None |
|
Possibility of VAT refund by non-EU-located company |
It is recognised by non-EU countries based on mutual relations. |
| VAT Refund supplementary expenses |
The vast majority of countries, including the UK, restrict deductions for certain items. These costs include accommodation facilities such as cars and hotels, catering and entertainment expenses, etc. |
| Reverse Charge | Applies to most cross border services |
| Domestic Reverse Charge | Services that are not offered to VAT registered customers in the UK are eligible for VAT reverse charge system and customer account. |
|
Necessity of non tax exemption system by non-EU companies |
Tax authorities may require the appointment of a tax agent if a business is established in a non-EU country that does not have a mutual assistance agreement with the UK. |
|
Rules of actual benefits |
In the UK, rules of use and entertainment rules are being implemented. This applies to employment of transportation means, telecommunications services, and freight forwarding services. |
|
Expiration date of VAT refund |
If VAT fraud, VAT refund expires in 4 to 20 years. |
|
The deduction for VAT and refund is 4 years. |
【Related】
