VATREG16150 | Special considerations for certain registrations: services received from abroad

VAT Act 1994, Section 8 provides that, where a person belonging in the UK receives a supply of relevant services from a person who belongs in another country, that supply shall be treated as a taxable supply made in the UK by the recipient in the course of furtherance of his business. (This is also known as ‘reverse charge’.)

The value of those supplies must be included in the person’s turnover when determining whether he should be registered.