Situations where overseas warehouses need to apply for VAT in the UK:
First, the company is established in the UK, has inventory in the UK, and its sales in the UK exceed the VAT threshold of 85,000 pounds;
Second, if the company is established in other EU countries (regions), has inventory in the UK, or its sales in the UK exceed the UK’s long-distance sales threshold of 70,000 pounds;
Third, if the company is established in a country (region) outside the EU, such as China, has inventory in the UK, or has no inventory in the UK, the annual sales of products sold from other EU countries (regions) to the UK exceeds the country’s long-distance sales threshold.
Materials to be submitted for application:
Including business license, legal person ID card or legal person identity certificate (passport recommended) and tax bureau 648 documents.
Materials to be submitted when declaring VAT:
Including C79 documents obtained when paying VAT on imports, sales bills and sales revenue summary tables when the company has sales in the UK.