Sheila Wilson wrote:
From 01/01/10, you have to have a VAT number to sell your services in another EU country, yes. But that doesn't mean you become a VAT payer - nothing changes except that you quote your VAT N° on the relevant invoices (and only on those) and you complete a monthly return of clients and amounts.
Sheila, I wonder if this is specific to businesses in France?
In the UK, from what I can make out from reading as much of the HMRC web site as I can stomach, there's no sudden need to be registered if you didn't already need to be. The requirement to include your VAT number is on the "VAT invoice"-- i.e. if I understand correctly, you only include your VAT number if you're VAT-registered in the first place.
If you're not VAT-registered, there's still a recommendation that you include the VAT number of the *client* on your invoice, because then (where the client is outside the UK under the new rules) this helps to prove that that sale doesn't count towards you hitting the VAT threshold.
Then, *if* you are VAT-registered in the UK, and *if* you additionally hit the registration threshold in another EU country, depending on the country, you might have to register in that country (though I'm confused as to how as a non-resident this would be possible).
On the other hand, if anyone can point to any official documents that clearly contradict the above, then I would definitely like to know!