EU SPECIAL VAT REGISTRATION SCHEME FOR NON-EU BUSINESSES

There is a special VAT registration scheme for non-EU businesses, such as private individuals and non-business organizations, that provide 'electronically supplied service' to EU consumers. This scheme offers a discretionary, simplified means of registering and accounting electronically for EU VAT, effective July 1, 2003.

The following questions have been addressed in this article:

What is this Special Registration Scheme?
Which Non-EU businesses are eligible for this special scheme?
Does the Legislation of the United Kingdom incorporate this special scheme?
What are registration and other requirements of this Scheme in the UK?
Can a Non-EU business recover VAT on purchases under the special scheme?

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