Does your business have an establishment in the UK or Isle of Man?

An establishment is where either:

essential management decisions are made
the business carries out its main administration
the business has a permanent presence to make or receive supplies of goods or services that are taxable

Taxable supplies

Taxable supplies are those that are both:

Taxable supplies include those which have a zero rate of VAT.

The UK includes England, Scotland, Wales and Northern Ireland.

Yes