VAT Number

[Blog1987]

Hi all,

Apologies if this seems remedial, just looking for some clarification.

I'm FT employed in this country but have been give an opportunity to earn some extra income by writing for an Austrian sports site. It's likely I'll earn around £200 gross per month from this company, and all they have requested is a VAT number from all their authors and that I am then required to report this to my tax authorities on a quarterly basis.

Would this be correct and would I only obtain a VAT number when I complete a self assessment tax return?

Thanks

[les35]

No, you can register for VAT on the basis that you make taxable supplies in the UK, or supplies that would be taxable if made outside the EU. Professional writing satisfies this test.
VAT registration is a separate procedure from Self Assessment.