VATREG40250 | Registration in respect of acquisitions from other Member States: who may be registered?

These rules apply to any legal person including a public body, an association (for example, a charity), a partnership, or any organisation or business which is not already VAT-registered except for a private individual who is acting in a non-business capacity.

The person must have a presence in the UK giving rise to an ability to consume the acquisition in the UK.

A person registering under Schedule 3 will have no entitlement to claim input tax because a relevant acquisition is one made ‘other than in pursuance of a taxable supply’.

If the acquisition were in pursuance of a taxable supply, registration would be appropriate under Schedule 1.