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Official guidance
VAT Registration

VATREG10450 · Entity to be registered: European Economic Interest Groupings (EEIGs)

  • VATREG10500 · Introduction
  • VATREG10550 · Definition of an EEIG
  • VATREG10600 · Law
  • VATREG10650 · Composition of EEIGs
  • VATREG10700 · Legal status of EEIGs
  • VATREG10750 · Registration of EEIGs
  • VATREG10800 · Legal status and registration of overseas EEIGs
  • VATREG10850 · A VAT-registered business joins an EEIG
  1. Entity to be registered: European Economic Interest Groupings (EEIGs): contents
  2. Entity to be registered: European Economic Interest Groupings (EEIGs): a VAT-registered business joins an EEIG

VATREG10850 | Entity to be registered: European Economic Interest Groupings (EEIGs): a VAT-registered business joins an EEIG

From HM Revenue & Customs · VAT Registration

If a business which is already registered for VAT in the UK joins an EEIG, the formation of the EEIG is a separate entity for VAT registration purposes. Its activities will have no impact on the existing UK business’s VAT obligations.

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