Company based abroad making sales to UK

[helen_bradstock]

If a company is based abroad (outside EU) and makes sales to the UK exceeding the threshold, do they need to register for UK VAT?
if so, can they claim back VAT in the UK?

Do they charge VAT to their UK customers?

[pawncob]

read this:
http://www.hmrc.gov.uk/vat/managing/international/distance-selling.htm

especially Sales from outside the UK that are not distance sales