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Readers’ forum: Will overseas sales create a UK registration problem?

16 June 2025
Issue: 4989 / Categories: Forum & Feedback , Business , International , VAT
Dutch customer

I have two separate clients whose turnover is approaching the £90 000 registration threshold for VAT and both want to avoid registering if possible.

By coincidence both clients have won lucrative contracts to supply services to business customers based in the Netherlands. The first client is a surveyor and his fees are to provide accurate valuations on properties owned by the Dutch company in the UK. The properties are both residential and commercial if that is relevant. The other client will provide travel consultancy services to a Dutch travel business suggesting possible UK tours and trips in the future.

My understanding is that both contracts can be ignored as far as the £90 000 registration threshold is concerned because the Dutch customers will do the reverse charge on their own VAT return. Is this correct? One of my colleagues said that this will only be the case if...

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