43-040 Who is liable to register: cross-border shoppers? (acquisitions; (Sch. 3))
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).