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Contents

Official guidance
VAT Registration

VATREG40000 · Registration in respect of acquisitions from other Member States

  • VATREG40050 · Background
  • VATREG40100 · What is an acquisition?
  • VATREG40150 · Law
  • VATREG40200 · Taxable acquisition
  • VATREG40250 · Who may be registered?
  • VATREG40300 · The acquisition threshold
  • VATREG40350 · Compulsory registration
  • VATREG40400 · Applications
  • VATREG40450 · Effective date of registration
  • VATREG40500 · Failure to notify a liability to register
  • VATREG40550 · Entitlement to be registered
  • VATREG40600 · The two year rule
  • VATREG40650 · Requests for retrospective registration
  • VATREG40700 · Exemption from registration
  • VATREG40750 · Post-registration action at visits
  • VATREG40800 · Deregistration
  1. Registration in respect of acquisitions from other Member States: contents
  2. Registration in respect of acquisitions from other Member States: applications

VATREG40400 | Registration in respect of acquisitions from other Member States: applications

From HM Revenue & Customs · VAT Registration

Applications must be made on a VAT 1B. However, if a VAT 1 is used instead, accept it and request any additional information by letter or VAT 5. Unlike in Schedule 1, there is no provision for exception from registration based on the expectation that future activity will be below the threshold.

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