POSSIBLE NOT TO IDENTIFY YOURSELF FOR VAT PURPOSES IN THE UK

Vat identification in Great Britain is not necessary if the goods marketed in that country discount a rate of 0%; this also avoids the Union operators from complying with the accounting and tax obligations, provided for VAT declaration.

An non-established taxable person (NETP) is considered by UK tax legislation to be any person who does not usually reside in the United Kingdom, does not have a registered office there and, in the case of a company, is not established in that country. A taxable operation is any operation carried out in the United Kingdom that is not considered VAT exempt, including the supply of goods or the provision of services at a rate of 0%; a non-tax-free transaction is considered taxable, although the person who carried out is not identified in Great Britain. However, if you do not have a GB VAT number, you are not required to account, for taxable transactions subsequent, taxable operations. A non-resident taxable person, who carries out taxable transactions on British territory (e.g. imports with DDP) is, therefore, obliged to register for VAT purposes, regardless of the value of the transaction. As an exception to the general regulations, HMRC has clarified that NETP’s carrying out taxable transactions at a rate of 0% in the UK may be exempted from VAT identification, upon request which must be evaluated positively by the same entity, without prejudice to the need for an EORI UK code for customs activities.