If a UK business is not registered and acquires goods in the UK from a VAT‐registered person in another member state, the supplier charges VAT to the UK business according to the law in his member state. However, in order to avoid distortion of competition, if the value of goods purchased from other member states exceeds a threshold, the UK business must register in the UK and then account for UK VAT on the acquisitions (¶64-200).

A person must notify HMRC of his liability to register if (VATA 1994, s. 3(2) and Sch. 3; Notice 700/1/2017, para. 7.1; HMRC VAT – Registration Manual at VATREG 40000 (www.gov.uk/hmrc-internal-manuals/vat-registration-manual)):

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