VAT in UK for articles bought outside UK

[bedece]

My company is registered in the UK recently.(4 months) The business will be settled in UK soon, and for the moment most of the business is done outside UK. (Belgium)
As director I have my residence in Belgium.
I need to buy some goods to settle up the office in Belgium. I will buy them in Belgium. Invoices will be send to the registred adress in the UK.
How are things going in that case for the VAT.
And, do I have to register immediatly in UK for VAT ?
The business is consulting and audit, some CAD design in the security world.

[bedece]

I should mention also that I am full Belgian resident, paying normal taxes in Belgium.

[Nigel Lord]

The services supplied by your business are all liable to VAT if provided to UK clients, and could be outside the scope of VAT if supplied to clients outside the UK. If the value of the services (including disbursements) exceeds the VAT registration limit (£56,000) the company must register for VAT.
We assume that the goods you buy in Belgium will be delivered to your Belgian office. That being the case, even if the invoice is addressed to the UK the supplier should charge Belgian VAT at 21%. If the company is registered for VAT in Belgium, and the goods are for itÂ’s business, the VAT should be reclaimed on the Belgian VAT return. Under no circumstances should Belgian VAT be reclaimed on the UK VAT return.
If the company is not registered for VAT in Belgium you could make a Eighth Directive refund claim. We would be happy to assist with this.
Alternatively, if the goods will be delivered to the UK, the company should register for VAT, quote the VAT number to the supplier, and no VAT will be charged. Instead, the company will have to account for “acquisition” VAT on it’s VAT return – in practise this means no payment is ever due.

Lord Associates
Caxton House
Old Station Road
Loughton
Essex IG10 4PE
Tel: 020 8418 9101
Fax: 020 8418 9101
Mobile: 07747 118751