Some supply types from overseas count as a reverse charge purchase, where a UK VAT-registered customer must charge themselves VAT for the purchase and claim this back as VAT on purchases to the extent it is recoverable (so depending what the purchase is for). If the customer is not VAT registered but has any business income at all (so exempt or potentially vatable but below the threshold), then the reverse charge purchases count towards their VAT registration threshold. The purchase may be a reverse charge supply if the place of supply is the UK, the supplier is not UK-based and the supply is not VAT exempt or zero rated.
