Non-established taxable persons

The separate VAT registration regime for persons without a UK establishment.

No monetary threshold for a NETP

Reviewed · Current · Law · Current reviewed treatment; earlier start date not yet established

A non-established taxable person has no monetary VAT registration threshold.

Liability instead depends on making, or expecting in the next 30 days to make, a relevant UK taxable supply under Schedule 1A.

Exceptions and branches

• Place-of-supply and other Schedule 1A conditions still have to be established.

Related concepts

• VAT registration

• Taxable turnover

Linked from

• VAT registration

Sources

• Value Added Tax Act 1994, Schedule 1A — Schedule 1A, paragraph 1(1) to (5). Primary authority.

How sources are ranked

Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.