Diamond Logistics Birmingham/🇺🇸UK market launch for US e-commerce small/medium companies/VAT registration checklist

VAT registration checklist

For an American company launch via a registered 3PL partner.
 
✅ Why You Need VAT Registration
Since you are a non-UK (third-country) business selling goods to UK consumers via Amazon.co.uk and fulfilling orders from a UK 3PL warehouse:
  • You must register for UK VAT before making taxable supplies (i.e., sales of goods within the UK).
  • Amazon will require your UK VAT number for compliance.
  • Your 3PL will need your VAT details to manage stock and invoicing correctly.
🌐 Where to Register
👉 You register online via HMRC (Her Majesty’s Revenue & Customs).
▶ Link to register:Register for VAT with HMRC
▶ You’ll need to use the online VAT registration service for overseas businesses:VAT registration for non-UK businesses
▶ For guidance:VAT notice 700/1: should I be registered for VAT?
📌 Key Information You'll Need to Provide on the VAT Registration Form
You’ll apply as a Non-Established Taxable Person (NETP). The fields you will need to complete include:
1️⃣ Business Details
  • Legal business name
  • Trading name (if different)
  • Business address – Use your principal place of business (e.g., U.S. HQ address)
  • Contact details – Name, phone, email of authorised contact
2️⃣ Business Type
  • Describe your business activities (e.g., direct-to-consumer retail sales via Amazon, Shopify etc.)
  • Select "Non-Established Taxable Person (NETP)" as the type of business
3️⃣ Overseas Business Information
  • Country of incorporation (e.g., USA)
  • Incorporation number (if applicable)
  • Incorporation date
  • Nature of your business (standard industry classification)
4️⃣ UK Trading Details
  • Date you intend to start trading in the UK
  • Name and address of your UK warehouse/fulfilment partner (e.g., Diamond Logistics, Birmingham)
  • Indicate that you are storing goods in the UK and using a local fulfilment provider
  • Whether you have a UK bank account (optional—if not, VAT refunds can be paid via cheque)
5️⃣ VAT Details
  • Expected turnover in the UK (estimate annual taxable sales)
  • If you want to join any VAT schemes (likely standard scheme as a NETP)
  • Whether you want to apply for the VAT Flat Rate Scheme (usually not beneficial for NETPs)
  • Preferred VAT return period (usually quarterly)
6️⃣ Responsible Person
  • Details of the person authorised to act on behalf of the business (e.g., director or owner)
  • National Insurance number (if applicable — most likely N/A as a non-resident)
  • Passport number (you may be asked for ID documents for verification)
7️⃣ Additional Info
  • If you appoint a VAT agent or tax representative (optional — not mandatory)
  • If you’ve ever had any UK VAT or tax registration before (likely “No”)
🔒 Documents You May Need to Upload
Prepare digital copies (PDF or image files):
  • Certificate of incorporation (your U.S. business)
  • Proof of business address (utility bill, lease, or equivalent)
  • Passport ID of authorised person
  • Agreement or proof of fulfilment setup (e.g., contract or letter from Diamond Logistics)
📌 Application Process
▶ Steps:1️⃣ Create or log into a Government Gateway account (if you don’t have one) — you’ll be prompted during the application.👉 Create Government Gateway Account
2️⃣ Complete the VAT registration online form with all of the above details.
3️⃣ Submit the form — HMRC will review your application. This can take 2-8 weeks, depending on their backlog and any queries they raise.
⚡ After Registration
  • You’ll receive your VAT registration certificate (usually by post, occasionally electronically).
  • You’ll get your VAT number — required for Amazon and invoices.
  • You must submit VAT returns (usually quarterly).
  • You’ll need to apply VAT at the correct rate on your sales and keep VAT records.
📎 Useful HMRC Links
  • VAT for overseas sellers using online marketplaces
  • VAT guide for non-established traders