VATREG16150 - Special considerations for certain registrations: services received from abroad
VAT Act 1994, Section 8 provides that, where a person belonging in the UK receives a supply of relevant services from a person who belongs in another country, that supply shall be treated as a taxable supply made in the UK by the recipient in the course of furtherance of his business. (This is also known as 바카라 사이트˜reverse charge바카라 사이트™.)
The value of those supplies must be included in the person바카라 사이트™s turnover when determining whether he should be registered.