VAT Registration

Registering for VAT in Europe

We can assist with registration for VAT in all countries within the European Union.

If you are trading in VAT applicable products in Europe, you will also need to register for VAT.

You would normally register in the country where you are likely to trade, and then register in any countries where you have substantial turnover.

If you mainly trade in one country, but have VAT applicable supplies to other countries within the EU; you can send invoices without VAT to your customers, provided that:

  • The supplies are goods and not services
  • The client’s company is registered for VAT in another EU country

Indirect Tax Residency

If your company trades in the EU, it will normally need a VAT number, you will need to register in the country where your company has most activity.

The European VIES register

To help you decide whether you can invoice without VAT, you need to know if your client is registered for VAT.

Most VAT registered companies in Europe are on a European register. As you will have clients who will want to see if your company is registered in the VIES register, we can:

  • Advise you where to incorporate in order to get a VAT number and get your company on the VIES register quickly
  • Assist you with your VAT application

 Cyprus VAT registration

After incorporation of your company we can apply for a VAT number on your behalf. Companies in Cyprus are given a VAT number by the tax authorities when they start to trade, details are placed on the European VIES register.

 Czech Republic VAT registration

Companies need to be activated for VAT with the tax authorities, once the company is starting to trade. The Czech Republic is a recommended country, if you need a European recognised VAT number immediately.

 France VAT registration

All companies in France have a VAT number which is allocated after company registration.
This number is placed on the European VIES register immediately.

 Germany – VAT – Umsatzsteuer

We apply for a tax number and the VAT number at the local tax office immediately after you acquire the company. Registering for German VAT generally takes between 3-6 weeks. We can then make a separate application for the VAT number to appear on the European VIES register.

Please note that the Federal Ministry of Finance has strict guidelines, without German employees or premises it will be difficult to obtain a German VAT number.

Registering for German VAT generally takes between four weeks.

In Germany your company VAT Number is a nine digit number (Umsatzsteuer-Identifikationsnummer). German VAT regulations are laid down in the Turnover Tax Act (UStG), the Turnover Tax Implementing Regulation (UStDV).

Anyone supplying goods or services or making intra-community acquisitions in Germany must be registered for VAT.

 Ireland VAT registration

You can avail of a joint registration for all taxes to include VAT, Corporation Tax and PAYE/PRSI, however the application for VAT requires a certain presence in the country, such as a trading address other than our address as registered office and a bank account. We can apply for a VAT number on your behalf.

 Malta VAT registration

Companies need to be registered for VAT with the tax authorities, once you state that the company is starting to trade. You need to give an indication of business activities. The VAT number appears immediately on the European VIES register.

 Poland VAT registration

We promote the sale of ready made companies in Poland. These companies can be activated for trade and can be placed on the European VIES register within two or three weeks.

New Polish companies can apply for a VAT number for internal Polish work or apply through a different system to be on the European VIES register, applications can take some weeks.

 Spain VAT registration

All Spanish companies have a VAT number. Once we have incorporated your company and you are trading, you may need to be on the European VIES register.

In Spain, most companies are not on the VIES register, as their trade is simply within Spain. If you need to be on the VIES register, we can apply on your behalf.

Your temporary CIF number

During the incorporation, we apply for a provisional tax number (código de identificación fiscal/CIF) and register for VAT.

To apply for your CIF number, we must provide the the name of your company, the registered address of the compan and identification in the form of your passport or residence permit.

The tax office will then issue us with a certificate called an Identificación Fiscal that has your CIF number on it.

Your definitive CIF number

Once we have incorporated we need to apply for the definitive CIF number. This is done as part of a process to activate your company for business and includes:

  • Registration for Activities Tax
  • Registration of the director of the company, if the director is not registered yet
  • Registration for Corporation Tax

You do no not need to visit, we can complete all these processes on your behalf.

 UK VAT registration

We can apply for and complete the forms necessary for your company to be registered with HM Revenue & Customs for VAT in the UK. Registration takes around 4 weeks.

Your UK company can obtain a UK VAT number if the company has activity, offices and staff in the UK.

Items that can be persuasive in getting a VAT number include, appointment of a UK based Tax Representative and appointment of UK based officials, such as a Company Secretary or a Company Director.

UK Business Establishment

If you do not have a UK business establishment, are not normally a resident here or in the case of a company incorporated here, you are a non-established taxable person, you must still register for VAT in the UK if your taxable supplies exceed the current UK threshold.

Non-established taxable persons – NETP’s

An NETP is any person who is not normally resident in the UK and who does not have a business establishment here and, in the case of a company, is not incorporated here. A taxable person is the legal entity that makes the supplies

When must an NETP register for VAT in the UK

If you make:

  • Taxable supplies or
  • Distance sales or
  • Acquisitions or
  • Relevant supplies

in the UK above certain limits, you must register for VAT here, charge any UK VAT due and pay it.

Supply of goods in the UK

You may be making a supply of goods in the UK if the goods in question have at some stage been physically located here. You may also be making supplies even if you have no place of business here. Examples of supplies of goods in the UK include the sale of goods:

  • Located in the UK and which remain here;
  • Located in the UK for export to a place outside the EC;
  • Located in the UK for removal to another EC Member State;
  • Import into the UK from outside the EC (but if your customer imports the goods, your supply is outside the scope of UK VAT);
  • In the UK which you have acquired from another EC Member State; or
  • You install or assemble here (but not if you are using the simplified procedure for installed or assembled goods).

Supply of Services in the UK

There are a number of rules for deciding where different types of services are treated as supplied. If the place of supply of your services is the UK, you must normally charge any UK VAT due and pay it to us, even if you do not have a place of business here. Notice 741 Place of supply of services will help you decide where your services are supplied.

You do not need to register in the UK if you only make supplies of services on which your customer is liable to account for any VAT due under the reverse charge procedure.

Non-established taxable persons – Voluntary Registration

You may be entitled to register for VAT in the UK voluntarily and claim back any input tax you have paid here if you have no UK business establishment, but make taxable supplies here.

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