英國VAT註冊為非居民公司的應納稅人(NETP)法規問答

英國非居民公司(NETP)進出口證號申請服務, 英國非居民公司(NETP) VAT證號申請服務，英國非居民公司(NETP) VAT計算申報及代收代繳稅款服務，UK GST Registration for Non-established taxable persons(NETP)。

英國非居民公司(NETP)VAT相關服務

只要申請英國進出口證號及VAT證號就可賣到英國全境，您知道嗎?

Email：lon4ww@evershinecpa.com
或
英國永輝BPO有限公司
CA　Nady Wong　說中文和英文
或
聯絡人:
林幸穗協理 (Director Anny Lin)
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110 

什麼是非居民公司應納稅人(NETP)?
增值稅 37150 -非居民公司(NELP): 什麼是非居民公司應納稅人?
任何在英國生產應稅用品的人，即使在英國沒有實際存在，也有責任在英國註冊。
我們將此類人員稱爲非居民公司(NELP)。
NETP 指的是任何非英國居民、沒有英國營業機構的人,如果是公司,則不在英國註冊。
英國常設機構的存在，如果：
重要的管理決策和企業的中央行政管理是在英國進行的
該企業有一個永久的實體存在與人力和技術資源,使或接受應稅供應在英國.
我們通常會認爲在英國註冊成立的公司在這裡設有辦事處,只要它能夠在其註冊辦事處接收商業用品。
注：
我們不認爲在Isles of Man建立的企業是 NETP 。
他們繼續受益於英國增值稅註冊門檻。
VATREG37150 – NETP: what is an NETP?
Any person who makes taxable supplies in the UK may have a liability to be registered in the UK even if they have no physical presence here.
We refer to such persons as non-established taxable persons (NETP).
An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated here.
A UK establishment exists if:
the place where essential management decisions are made and the business’s central administration is carried out is in the UK the business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK.
We would normally consider a company which is incorporated in the UK to have an establishment here as long as it is able to receive business supplies at its registered office.
Note:
We do not consider businesses established in the Isle of Man to be NETP.
They continue to benefit from the UK VAT registration threshold.

英國對於NETP有關的供應地規定為何？
VATREG37200 -非居民公司應納稅人:供應地
從NETP取消國內登記門檻並沒有：
改變英國供應規則
創建新類型的責任
影響確定供應地的標準。
僅向英國提供反向收費服務的海外企業通常不會受到門檻取消的影響。
然而,有一些例外,這是在英國的應稅供應,他們提供給私人客戶,而不是企業.
例如,與位於英國的土地有關的服務,以及演出在英國舉行時的娛樂服務。
VATREG37200 – NETP:place of supply
The removal of the domestic registration threshold from NETP did not:
change the UK supply rules
create new types of liability
affect the criteria for determining the place of supply.
Overseas businesses making only reverse charge supplies of services to the UK are not normally affected by the removal of the threshold.
However, there are some exceptions which are taxable supplies in the UK where they are supplied to a private customer rather than to a business.
For example, services in connection with land located in the UK, and entertainment services when the performance takes place in the UK.

英國對於 (NETP)有關註冊豁免和登記例外規定為何？
VATREG37250 -非居民公司(NELP):註冊豁免和例外
豁免登記
在英國只生產或主要生產零稅率用品的 NETP（也就是說，如果他註冊，會一直處於Repayment狀況）可以按照通常的方式申請豁免註冊。
登記例外
在Schedule 1A沒有營業額的門檻，因此 NETP 不能申請註冊豁免。
如果他製造或打算製造任何價值的應稅用品，他有義務在英國註冊。
VATREG37250 – NETP:exemption and exception from registration
Exemption from registration
An NETP who makes only or mainly zero-rated supplies in the UK (that is, who would always be in a repayment situation were he to register) can apply for exemption from registration in the usual way.
Exception from registration
There is no turnover threshold in Schedule 1A, so an NETP cannot apply for exception from registration.
He is liable to register in the UK if he makes, or intends to make, taxable supplies of any value here.

英國對於 (NETP)有關遠程銷售規定為何？
VATREG37300 -非居民公司(NELP):遠程銷售
如果一個 NETP在遠程銷售門檻下向英國客戶進行遠程銷售，那麼供應地將是供應商根據遠程銷售規則所屬的地方。
NETP不需要根據新的Schedule 1A的規定進行註冊，直到超過遠程銷售門檻並且供應地成爲英國。
在這一點上，他將被要求根據Schedule 2 登記。
在Schedule 2 中改變向英國供貨地點的選擇，同時使遠距離銷售低於閾值，他也可以選擇。
VATREG37300 – NETP:distance selling
If an NETP makes distance sales of goods to UK customers under the distance selling threshold, then the place of supply will be where the supplier belongs under the distance sales rules.
The NETP is not required to register under the provisions of the new Schedule 1A until the distance selling threshold is exceeded and the place of supply becomes the UK.
This is the point at which he would have been required to register under Schedule 2.
The option in Schedule 2 to change the place of supply to the UK whilst making distance sales below the threshold is also available to him.

英國對於需登記而未登記的(NETP)之處罰制度為何？
增值稅 37350 -非居民公司應納稅人：未登記的非居民公司應納稅人
沒有在正確的時間登記增值稅的NETP將受到正常的處罰制度。
如往常一樣，Failure to Notify罰款的數額將與企業的行爲掛鉤。
故意或隱瞞不遵守行爲會受到更高的懲罰，合作和披露會減輕處罰。
如果企業有合理的理由不遵守規則，則可能不受處罰。
VATREG37350 – NETP:NETP failing to register
An NETP who fails to register for VAT at the right time will be subject to the normal penalty regime.
The amount of the Failure to Notify penalty would, as usual, be linked to the business’s behavior.
Deliberate or concealed non-compliance attracts a higher penalty and cooperation, and disclosure will reduce the penalty.
The business may not be liable to a penalty if it has a reasonable excuse for not complying with the rules.

英國ＨＲＭＣ允許(NETP) 使用海外銀行賬戶來往嗎？
VATREG37360 -非居民公司應納稅人:海外銀行賬戶
無論是在線服務，還是申請註冊英國增值稅的紙質方式，都不允許申請人提供海外銀行賬戶的詳細信息。
如果 NETP是在repayment situation的情況下,我們不持有英國銀行帳戶的詳細信息,他將被發送一個payable order。
如果他的國內銀行不允許他在他的賬戶中存入payable order，你應該建議他選擇在英國設立一個銀行賬戶。
VATREG37360 – NETP:overseas bank accounts
Neither the online service nor the paper method of applying to register for UK VAT gives applicants the option to provide details of an overseas bank account.
Where an NETP is in a repayment situation, and we don’t hold details of a UK bank account for him, he will be sent a payable order.
If his domestic bank will not permit him to deposit a payable order in his account, you should advise him that his alternative is to set up a bank account in the UK.

英國對於NETP 在英國登記GST的註冊選項為何?
VATREG37370 -非居民公司(NELP):適用於 NETP 的註冊選項
要求在英國註冊增值稅的 NETP 通常可以選擇以下三種註冊方式之一:
*指定一名增值稅代表
*指定增值稅代理人
*直接註冊HMRC.
ATREG37370 – NETP:registration options available to NETP
An NETP who is required to register for VAT in the UK will normally be able to choose one of three registration options:
*appoint a VAT representative
*appoint a VAT agent
*register direct with HMRC.

英國對於NETP 指定”增值稅代表”在英國註冊GST的規定為何?
VAT REG 37400 -非居民公司(NELP):要求指定增值稅代表
根據 1994 年《增值稅法》第 48 ( 1 )條，該部有權指示未在歐盟設立業務的 NETP 任命一名增值稅代表。
一旦被指定，增值稅代表將在與納稅人同等程度上負責納稅人增值稅事務的所有方面，包括增值稅的責任。
這一權力得到加強，作爲《 2016 年金融法案》提出的一攬子措施的一部分，旨在解決通過網上銷售逃避增值稅的問題。
自 2016 年 11 月 7 日起，稅務部有權指示沒有歐盟機構的 NETP 任命一名增值稅代表，該代表應在英國成立是合適和適當的(見 VATREG37410 )
只有當您確信某個特定個人能夠在必要時償還其委託人的增值稅債務時,您才應同意以增值稅代表的身份任命該人。
(很可能任何人作爲增值稅代表將需要採取某種形式的財務保護。
從 2016 年 10 月 13 日起，無論是否有關於指定增值稅代表的指示，稅務局可以選擇要求不在英國設立的納稅人提供某種形式的擔保。
VATREG37400 – NETP:requirement to appoint a VAT representative
The Department has the power under the VAT Act 1994, section 48(1) to direct an NETP whose business is not established in the EU to appoint a VAT representative.
Once appointed, the VAT Representative is responsible to the same extent as the taxable person for all aspects of the taxable person’s VAT affairs including liability for VAT.
This power was strengthened as part of a package of measures introduced in Finance Bill 2016 to tackle VAT evasion through online sales.
From 7 November 2016, the Department has the power to direct an NETP which has no EU establishment to appoint a VAT representative who is established in the UK, and is fit and proper (see VATREG37410).
You should only agree to the appointment of a particular individual in the capacity of a VAT Representative if you are confident that they will be able to, if necessary, meet their principal’s VAT debts.
(It is likely that anybody acting as a VAT Representative will need to have taken out some form of financial protection.)
From 13th October 2016, the Department may choose to require some form of security from a taxable person who is not established in the UK whether or not there has been any direction regarding the appointment of a VAT representative.

英國稅務局有權拒絕NETP 指定的”增值稅代表”嗎?
VATREG37410 -非居民公司(NELP):適合和適當的增值稅代表
自 2016 年 11 月 7 日起，稅務局有權拒絕註冊一個人爲增值稅代表，或撤銷某人作爲增值稅代表的登記，如果他們確信該人不適合以該身份行事。
在確定一個特定的個人是否適合擔任 NETP 的增值稅代表時，稅務部將使用以下標準。

一個人可能不被接受作爲一個 NETP 的增值稅代表，如果他們:
*根據《公司法》被取消董事資格
*正在或曾經參與犯罪和/或有相關的刑事定罪
*以前在增值稅或任何其他制度中擔任類似角色的請求被撤銷或拒絕
*個人因蓄意不當行爲受到處罰
*與他們希望代表的業務、或與該業務所涉及的關鍵人員、或任何不合規或欺詐的業務有任何聯繫
*有欺詐交易歷史
*沒有資產也沒有保險
*沒有履行自己的稅務責任，例如沒有支付自己的增值稅債務或沒有提交個人納稅申報表
*有傑出的，未管理的HMRC債務或者歷史上支付不善
*提交或曾經提交過不准誰和不完整的申請，並企圖欺騙他人，例如盜用他人姓名
*破產或在 IVA (個人自願安排)。
這份清單並非詳盡無遺。
如果您認爲所指定的增值稅代表不是合適的人選,您可以拒絕註冊他們爲增值稅代理人,或者取消他們的註冊。
如果 NETP 是根據指示任命一名增值稅代表，你應該指示他們任命其他符合“合適和適當”標準的人。
VATREG37410 – NETP:fit and proper VAT representatives for NETP
From 7 November 2016, the Department has the power to refuse to register a person as a VAT representative, or to cancel a person’s registration as a VAT representative, if they are satisfied that the person is not a fit and proper person to act in that capacity.
In determining whether a particular individual is a fit and proper person to act as a VAT representative for an NETP, the Department will use the following criteria.
A person may not be accepted to act as a VAT representative for an NETP if they:
*have been disqualified as a Director under Company Law
*are, or have been involved, in crime and/or have relevant criminal convictions
*have had previous requests for a similar role in VAT or any other regime revoked or refused
*have personally received penalties for deliberate wrongdoing
*have any connection with the business they wish to represent, or with key persons involved in that business, or with any non-compliant or fraudulent businesses
*have fraudulent trading history
*hold no assets and have no insurance
*have not fulfilled their own tax responsibilities, for example not paying their own VAT liabilities or not submitting their personal tax returns
*have outstanding, unmanaged HMRC debts or a history of poor payment
*submit or have previously submitted, an application that is inaccurate and incomplete and is an attempt to deceive, for example the hijacking of another person’s name
*are bankrupt or in a IVA (Individual Voluntary Arrangement).
This list is not exhaustive.
Where you consider that the appointed VAT representative is not a fit and proper person, you may refuse to register them as a VAT representative, or cancel their registration as a VAT representative.
Where the NETP is under a direction to appoint a VAT representative, you should instruct them to appoint somebody else who meets the ‘fit and proper’ criteria.

在英國，NETP 任命的”增值稅代表”，需經過HRMC 同意嗎?

VATREG37450 – 非居民公司應納稅人（NETP）：自願任命加值稅代表
《1994年加值稅法》第48（2）條允許NETP在徵得HMRC同意的情況下，任命一名加值稅代表代表他們處理所有加值稅事宜。
（2）經委員同意，一個人——
（a） 上文第（1）款未要求指定另一人代表其就增值稅行事，以及
（b） 滿足該分款（a）、（b）和（c）款所指條件的物件，
可以指定另一人代表他處理加值稅事宜。
VATREG37450 – NETP:voluntary appointment of a VAT representative
VAT Act 1994, section 48(2) allows NETP to appoint a VAT representative to act on their behalf in all VAT matters, with the agreement of HMRC.
(2) With the agreement of the Commissioners, a person—
(a) who has not been required under subsection (1) above to appoint another person to act on his behalf in relation to VAT, and
(b) in relation to whom the conditions specified in paragraphs (a), (b) and (c) of that subsection are satisfied,
may appoint another person to act on his behalf in relation to VAT.

在英國，NETP 任命的”增值稅代表”，其職責為何?
VATREG37500 -非居民公司(NELP):增值稅代表的職責
1994 年增值稅法第 48 ( 3 )節規定了增值稅代表的職責。
增值稅代表負責確保：
所有的增值稅申報表都按時提交，連同任何應付稅款
如有需要，記錄可供查閱
我們會收到我們合理要求的任何其他信息。
增值稅代表對 NETP 在英國產生的增值稅債務承擔連帶責任,因此我們可以就他們被任命之日或之後到期的任何未繳稅款向他們追償。雖然增值稅代表與委託人之間的委任條款是雙方之間的商業安排,但我們不會接受任何旨在限制代表責任的安排。
一個增值稅代表可以代表多個委託人，但一名委託人只能有一個 VAT 代表。每個委託人必須單獨註冊。
如果增值稅代表提交的申報表有多申報或少申報，應與其他增值稅註冊人提交的納稅申報表相同。
任何應付的額外稅項及罰款，均以正常方式繳付。
無論是徵稅還是罰款，都是代表人和被代表人的連帶責任。
VATREG37500 – NETP: responsibilities of a VAT representative
Section 48(3) of the VAT Act 1994 sets out a VAT representative’s responsibilities.
The VAT representative is responsible for ensuring that:
all VAT returns are furnished on time, together with any tax due to be paid
records are made available for inspection when required
we are provided with any other information we may reasonably require.
The VAT representative has joint and several liability for VAT debts incurred by the NETP in the UK, so we can pursue them for any outstanding tax which has become due on or after the date from which they are appointed.
Although the terms of appointment between a VAT representative and principal are commercial arrangements between the two parties, we will not accept any arrangement which seeks to limit the representative’s liability.
A VAT representative may act for more than one principal, but a principal may have only one VAT representative. Each principal must be separately registered.
Where a return submitted by a VAT representative has an over or underdeclaration, it should be dealt with in the same way as a return submitted by any other VAT-registered person.
Any additional tax due and any penalties charged are payable in the normal way. Both the tax and the penalty are the joint and several liability of the representative and the principal.

英國NETP 任命加值稅代表和以NETP身份註冊GST 的程序為何?

VATREG37550 – 非居民公司應納稅人（NETP）：加值稅代表和 NETP 身份註冊GST 的程序
註冊應在加值稅代表的地址進行，並由負責代表所在地區的當地辦事處控制。
加值稅代表必須使用VAT 1、1A、1B 或 1C（如適用）為英國增值稅註冊 NETP。
委託人和加值稅代表還必須填寫VAT 1TR，這是一份具有法律約束力的檔，其中提供了雙方的詳細資訊以及加值稅代表的任命日期。
這兩份表格必須在任命生效之日起30天內提交。
如果應納稅人被指示指定加值稅代表，則該指示可以指定必須遵守的時間。
如果委託人或代理人的註冊細節有任何變更，或者預約終止，則必須在變更后的30天內通知增值稅註冊服務。
加值稅代表可能有責任或有權自行註冊加值稅。
VATREG37550 – NETP: registration procedures for VAT representatives and the NETP
Registrations are to be effected at the VAT representative’s address and controlled by the local office responsible for the area in which the representative is located.
The VAT representative must register the NETP for UK VAT using a VAT 1, 1A, 1B or 1C as appropriate.
VAT1-09-21.pdf (publishing.service.gov.uk)
Both principal and VAT representative must also complete a VAT 1TR, a legally binding document which provides details of both parties and the date of appointment of the VAT representative.
Both forms must be submitted within 30 days of the date from which the appointment became effective.
Where a taxable person has been directed to appoint a VAT representative the direction may specify a time by which it must be complied with.
If there is any change to the registration particulars of either the principal or the agent, or if the appointment ceases, the VAT Registration Service must be notified within 30 days of the change.
A VAT representative may have a liability or entitlement to register for VAT in their own right.

英國停止擔任NETP 增值稅代表的程序為何?

VATREG37600 -非居民公司(NELP):增值稅代表停止擔任
從我們收到變更通知之日或新代表任命之日起(以較早者為準),增值稅代表通常將被視爲不再擔任委託人的代表。
如果增值稅代表是根據專員的指示任命的，則需要考慮確保指示的連續性（假設登記仍然適當）。
如果增值稅代表是在自願的基礎上指定的，你應該採取步驟來確定委託人的意圖。
如果沒有進一步的任命，或任命一個代理人， NETP 應直接註冊 NETP Unit in Aberdeen（如果註冊仍然合適）：見 VAT REG 37850 。
VATREG37600 – NETP: VAT representative ceasing to act
A VAT representative will normally be regarded as having ceased to be the representative for the principal from either the date we receive notification of the change or the date of appointment of a new representative, whichever is the earlier.
If the VAT representative was appointed on the direction of the Commissioners, consideration will need to be given to ensuring the continuity of the direction (assuming registration remains appropriate).
Where the VAT representative was appointed on a voluntary basis, you should take steps to establish the principal’s intention.
In the absence of a further appointment, or the appointment of an agent, the NETP should be directly registered with the NETP Unit in Aberdeen (if registration remains appropriate): see VATREG37850.

英國政府用於打擊不合規 NETP 的額外權力為何?

VATREG37615 – 非居民公司應納稅人（NETP）：用於打擊不合規 NETP 的額外權力
除了直接任命加值稅代表和/或要求某種形式的擔保（參見VATREG37400）的權力之外，如果NETP嚴重不合規，您可以，在您認為適合所涉及的風險的情況下，強制註冊（如果尚未註冊）指示他們使用月度增值稅申報表。
其中不合規的 NETP 在英國沒有商業機構，並且通過eBay或亞馬遜等在線市場向英國消費者銷售在英國銷售點的商品，您可以將在線市場視為對海外賣家的加值稅責任承擔連帶責任。
（在實踐中，我們預計這樣做的效果是，市場將拒絕為任何海外賣家提供銷售清單，這些賣家的增值稅債務可能需要自己償還。）
VATREG37615 – NETP: additional powers for use against non-compliant NETP
In addition to the power to direct appointment of a VAT representative and/or to require some form of security (see VATREG37400), where an NETP is seriously non-compliant, you may, where you think it would be appropriate to the risk involved,compulsorily register them (if they are not already registered)direct them to use monthly VAT returns.
Where a non-compliant NETP doesn’t have a business establishment in the UK, and sells goods which are in the UK at the point of sale to UK consumers via an online marketplace such as eBay or Amazon you may treat the online marketplace/s as jointly and severally liable for the overseas seller’s VAT liabilities.
(In practice, we expect the effect of this to be that the marketplaces will refuse to host sales listings for any overseas sellers whose VAT debts they risk having to meet themselves.)

英國對於NETP採用”指定代理人”在英國註冊GST的規定為何?
VATREG37650 -非居民公司(NELP):指定代理人
根據普通法，任何人都可委任他人爲增值稅的代理人。
NETP 必須提供一個授權信，我們才會處理與代理。
在 NETP 指定代理人的情況下，不存在連帶責任，因此我們不能追究代理人對其主犯的增值稅債務。
我們希望代理商保存並提供記錄和賬目以供檢查，進行申報，並履行企業的一般增值稅義務。
這種登記在代理人的地址進行，由代理人所在地區的當地辦事處控制。
VATREG37650 – NETP:appointment of an agent
Under common law, any person may appoint someone to act as an agent for VAT purposes.
The NETP must provide a letter of authorization before we will deal with the agent. Where an NETP appoints an agent, joint and several liability does not exist, so we cannot pursue an agent for their princpal’s VAT debts.
We would expect the agent to keep and produce records and accounts for inspection, make returns, and discharge the general VAT obligations of the business.
Such registrations are effected at the agent’s address and controlled by the local office responsible for the area in which the agent is located.

英國對於NETP採用”指定代理人”方式註冊GST， 其代理人及其負責人的登記程序為何?

VATREG37700 -非居民公司應納稅人：代理人及其負責人的登記程序
VAT 1 由委託人完成。
必須在表格 Box 4 欄中顯示代理人的姓名和地址，並提供授權書。
VATREG37700 – NETP:registration procedures for agents and their principals
A VAT 1 is to be completed by the principal.
The name and address of the agent must be shown in box 4 of the form and a letter of authorization must be provided.

英國對於NETP採用”指定代理人”方式註冊GST，代理人的作用為何? 代理人必須具備下列條件為何?

VATREG37750 -非居民公司(NELP):使用代理人避免註冊
少數NETP可以利用 1994 年《增值稅法》第 47 節的規定避免註冊。
本節允許代理人：
代表海外委託人從另一成員國採購貨物或從歐盟以外進口貨物，然後在英國爲該委託人供應產品被視爲自己獲得並供應貨物，或進口並供應了貨物。
代理人負責所有涉及的稅款，從而避免了委託人登記的需要。
代理人必須具備下列條件：
海外委託人不得在英國製造任何其他應稅用品。
在英國的貨物供應必須通過一個代理商進行，該代理商就其自身的商業活動進行了註冊。
代理人願意並且能夠作爲委託人負責在進口和隨後在英國的供應中應付的稅款。
也就是說，非英國委託人必須同意向代理人提供價格細節給英國客戶，以便代理人能夠開具適當的稅務發票。
VATREG37750 – NETP: use of agents to avoid registration
A small number of NETP may be able to avoid registering by making use of the provisions of section 47 of the VAT Act 1994
This section allows an agent who:
either acquires goods from another Member State or imports goods from outside the EU on behalf of an overseas principal, and then supplies them in the UK on behalf of that principal to be treated as having acquired and supplied, or imported and supplied, the goods himself.
The agent accounts for all tax involved, thus avoiding the need for the principal to register.
An agent who wishes to act in this way must meet all the following conditions:
The overseas principal must not make any other taxable supplies in the UK.
The supplies of goods in the UK must be made through an agent who is registered in respect of his own business activities.
The agent is willing and able to account as principal for the tax due both at importation and on subsequent supply in the UK.
That is, the non-UK principals must agree to supply the agent with details of prices to their UK customers so that the agent is able to issue proper tax invoices.

英國NETP 指定代理人停止作為, NETP必須採取步驟為何?
VATREG37800 -非居民公司(NELP):代理人停止作為
當一個代理人停止行動時，你應該採取步驟來確定被代理人的意圖。
如果沒有進一步的任命， NETP 應直接NETP Unit in Aberdeen註冊（如果註冊仍然合適）。見 VAT REG 37850 。
VATREG37800 – NETP:agent ceasing to act
Where an agent ceases to act, you should take steps to establish the principal’s intention. In the absence of a further appointment, the NETP should be directly registered with the NETP Unit in Aberdeen (if registration remains appropriate). See VATREG37850.

英國對於NETP採用”直接登記”方式註冊GST，其表格及步驟為何?
VATREG37850 -非居民公司(NELP):直接登記
如果 NETP 不希望指定增值稅代表或代理人,他們將在總部設在NETP Unit based in Aberdeen註冊並受其控制。
點擊下載VAT申請表格和填寫VAT申請表格提醒事項
NETP只能通過郵寄方式申請VAT號碼
將申請表格填寫完整後打印簽字，通過國際快遞至以下地址：
Non Established Taxable Persons Unit(NETPU),
HM Revenue & Customs,
Ruby House, 8 Ruby Place, Aberdeen,
AB10 1ZP,
United Kingdom.
VATREG37850 – NETP:direct registration
Where an NETP does not wish to appoint a VAT representative or agent, they will be registered at, and controlled by, the NETP Unit based in Aberdeen.
Non Established Taxable Persons Unit(NETPU),
HM Revenue & Customs,
Ruby House, 8 Ruby Place, Aberdeen,
AB10 1ZP,
United Kingdom.

英國稅局發布操作手冊最新的日期是哪天？
英國VAT註冊為非居民公司的應納稅人(NETP)的發展史為何？
HMRC 內部手冊 VAT 註冊
來自： HM Revenue & Customs 2016 年 5 月 6 日
發佈更新： 2021 年 6 月 29 日
英國歷史上允許其國內增值稅註冊門檻，適用於在英國生產應稅用品的非居民公司應納稅人(NETP)。
NETP 包括，例如，農民市場的非英國商人和跨越陸地邊界的愛爾蘭服務供應商。
然而，歐盟法院的一項裁決(Schmelz C – 97 / 09)確認，只有在成員國設立的企業才能受益於其國內增值稅登記門檻。
Schmelz 女士是德國人，她在奧地利租了一套公寓。
她的公寓租金收入使她低於奧地利的登記門檻，她不願意自願在那裏登記。
但歐盟法院裁定CIEU，由於她不是在奧地利成立的，她必須在奧地利註冊VAT，儘管她的交易低於註冊門檻。
1994 年《VAT Act》新的Schedule 1A 和 2012 年《財政法》做出的其他相應修改於 2012 年 12 月 1 日生效。
英國國內註冊門檻不適用於 NETP 。
NETP 必須從以下他們製造最早日期 ，或他們希望在英國任何價值的應稅用品，開始 註冊。
HMRC internal manual VAT Registration
From:HM Revenue & CustomsPublished6 May 2016
Updated:29 June 2021
The UK historically allowed its domestic VAT registration threshold to apply to non-established taxable persons (NETP) who make taxable supplies in the UK.
NETP include, for example, non-UK traders at farmers’ markets and Irish service suppliers working across the land border.
However, a decision (Schmelz C-97/09) in the CJEU (the European Court of Justice) confirmed that only businesses established in a Member State can benefit from its domestic VAT registration threshold.
Ms Schmelz was a German national who rented out a flat in Austria. Her rental income from the flat placed her below the Austrian registration threshold and she did not wish to register there voluntarily.
But the CJEU ruled that, because she was not established in Austria, she must register for VAT there despite trading below its registration threshold.
A new Schedule 1A to the VAT Act 1994 and other consequential changes were made in Finance Act 2012 and came into force on 1 December 2012.
The UK domestic registration threshold does not apply to NETP.
NETP are required to register from the earliest of the date that they make, or they expect to make taxable supplies of any value in the UK.

英國VAT註冊為非居民公司的應納稅人(NETP)的公告號為何？
VATREG37100非居民公司(NELP):公告
第 700 / 1 號通知我”是否應該註冊增值稅?’
第 700 / 11 號公告“取消註冊”已更新，以反映Schedule 1A 的引進。
VATREG37100 – NETP:Public Notices
Notice 700/1 ‘Should I be registered for VAT?’and Notice
700/11 ‘Cancelling your registration’ have been updated to reflect the introduction of Schedule 1A.

**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2021年10月摘要。
隨著時間的推移，法規可能會發生變化，不同情況下會採用不同的選擇。
所以在選擇選項之前，請與我們聯系或諮詢該領域您信任的專業人士。
**徵求永輝RD長期兼職夥伴:
由於本網頁內容需要隨時更新，我們徵求對於此內容有實務經驗的長期兼職夥伴。
如有意願者，歡迎電郵: uk.tax.rd.tc@evershinecpa.com

Please also refer below linking page:
永輝為亞馬遜推薦的賣家服務商
英國非居民公司(NETP)VAT相關服務
英國VAT註冊為非居民公司的應納稅人(NETP)
只要申請英國進出口證號及VAT證號就可賣到英國全境，您知道嗎?
英國公司稅務(CIT+VAT)法規地圖 

*永輝為亞馬遜賣家服務商-日本
*只要申請EORI及VAT證號，就可賣到歐盟各國?
*英國非居民公司(NETP)VAT相關服務
*德國非居民公司(Non-Resident)VAT相關服務
*法國非居民公司(Non-Resident)VAT相關服務
*荷蘭非居民公司(Non-Resident)VAT相關服務
*加拿大非居民公司GST/HST相關服務
*澳洲非居民公司GST相關服務
*台灣賣家到美國Amazon銷售與服務稅
聯絡我們:

Email：lon4ww@evershinecpa.com
或
英國永輝BPO有限公司
Nady Wong, CA in ACCA說中文和英文
或
聯絡人：林幸穗協理 (Director Anny Lin)
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110 
全球永輝服務據點參考資料:
永輝總部、臺北永輝、廈門永輝、北京永輝、上海那靈、深圳常新、紐約永輝、加州永輝、德州永輝、鳳凰城永輝、東京永輝、首爾永輝、河內永輝、越南胡志明、曼谷永輝、新加坡永輝、吉隆玻永輝、雅加達永輝、馬尼拉永輝、墨爾本永輝、澳洲雪梨、孟加拉永輝、新德里永輝、印度孟買、杜拜永輝、法蘭克福永輝、巴黎永輝、倫敦永輝、荷蘭永輝、西班牙永輝、義大利永輝、羅馬尼亞永輝、多倫多永輝、墨西哥永輝。
其他已提供中文化服務城市：
邁阿密、亞特蘭大、俄克拉荷馬、密歇根、西雅圖、特拉華；
柏林; 斯圖加特;布拉格；布加勒斯特；班加羅爾；泗水；
高雄、香港、深圳、東關、廣州、清遠、永康、杭州、蘇州、崑山、南京、重慶、許昌、青島、天津。
永輝潛在可服務城市 (2個月籌備期)：
我們為IAPA會員所,總部在倫敦，全球300個會員所，員工約1萬人。
我們為LEA會員所,總部在美國芝加哥，全球600個會員所，員工約2萬8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
更多城市更多服務  請點擊 網站導覽