VATREG40150 | Registration in respect of acquisitions from other Member States: law

VAT Act 1994, Schedule 3 provides for VAT registration in respect of acquisitions.

Schedule 3, Paragraph 1(1) provides that this schedule cannot be used to register a person where the person is already VAT-registered, or is liable to register, under Schedule 1, 1A or 2.

Schedule 3, Paragraph 4(4) provides that this schedule can not be used where a person is entitled to register voluntarily under Schedule 1, Paragraph 9 or 10.

Schedule 3, Paragraphs 1 and 4 provide that, in order to be registered under Schedule 3, the person must make, or have an intention to make, relevant acquisitions. A relevant acquisition is defined in Schedule 3, Paragraph 11 as:

(a) a taxable acquisition of goods other than excisable goods or new means of transport

(b) an acquisition otherwise than in pursuance of a taxable supply, and

(c) occurring after 1 January 1993.