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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: post-registration action

VATREG41650 | Registration in respect of distance selling from other Member States: post-registration action

From HM Revenue & Customs · VAT Registration

If you visit a business which is registered in respect of distance selling, you should examine its records to:

  • confirm that it continues to fulfil, or

  • establish whether it has ever fulfilled

the Schedule 2 registration requirements.

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