Winrris

I am a non-UK resident (currently living outside the UK) with a UK limited company. I provide online services to UK business customers through this company. I intended to register for VAT, but HMRC informed me that, as a NETP (non-established taxable person), I do not need to register because the UK business customer would normally account for the VAT under the reverse charge procedure. My question is: can I issue invoices showing “VAT reverse charge” to my customers without having and listing on the invoice a VAT number? Also, which address should I use on my invoices? May I use the address under which my UK company was incorporated?

As a NETP with a UK Ltd, when providing online services to UK VAT-registered business customers, I can use the reverse charge mechanism. Can the same be applied when selling to EU VAT-registered business customers? Should I use the reverse charge mechanism for them, or should I charge VAT?

Hi, I previously registered a UK Limited Company while living in the UK, but I have since moved abroad and no longer have a physical UK address. I’m now approaching the VAT threshold, but the VAT application requires a UK address. I don’t have a UK establishment, nor do I import or export any goods. My business is entirely online, selling and maintaining digital services and software. Does this mean I qualify as a Non-Established Taxable Person (NETP), and can I use my overseas address on the application? Thank you for your guidance!