A non-established taxable person (NETP) is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK.

If you make any taxable supplies in the UK, you must:

• register for VAT in the UK
• account for UK VAT to HMRC

You may be entitled to register in the UK voluntarily.

If you’re an NETP, you may appoint a tax representative or an agent.

 

Source: Gov.UK website