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Contents

Official guidance
VAT Registration

VATREG41000 · Registration in respect of distance selling from other Member States

  • VATREG41050 · Background
  • VATREG41100 · Law
  • VATREG41150 · Relevant supplies
  • VATREG41200 · The distance-selling threshold
  • VATREG41250 · Compulsory registration
  • VATREG41300 · Applications
  • VATREG41350 · Effective date of registration
  • VATREG41400 · Failure to notify
  • VATREG41450 · Entitlement to be registered
  • VATREG41500 · The two year rule
  • VATREG41550 · Requests for retrospective registration
  • VATREG41600 · Exemption from registration
  • VATREG41650 · Post-registration action
  • VATREG41700 · Deregistration
  1. Registration in respect of distance selling from other Member States: contents
  2. Registration in respect of distance selling from other Member States: applications

VATREG41300 | Registration in respect of distance selling from other Member States: applications

From HM Revenue & Customs · VAT Registration

Applications must be made on a VAT 1A. However, if a VAT 1 is used instead, accept it and request any essential information by letter or VAT 5. On satisfactory completion of enquiries, process the application following the guidance in section 87.

Unlike Schedule 1, there is no provision for exception from registration.

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