Register for VAT if supplying goods under certain directives
Register for VAT if you're making supplies of goods under Directive 2008/9 or 13th Directive using form VAT1C.
Documents
Details
You must also complete form VAT1 Application for Registration.
Use form VAT1C if you need to register for VAT because you’re intending to dispose of goods on which, you or a predecessor, has claimed a repayment of VAT under Directive 2008/9 or 13th Directive refund arrangements. Check section 8.3 of Who should register for VAT (VAT Notice 700/1) for more details.
Send your completed application form to:
BT VAT
HM Revenue and Customs
BX9 1WR
Updates to this page
Published 4 April 2014Last updated 30 June 2022 + show all updates
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The VAT1C form and notes have been updated.
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Welsh translation added.
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You must complete a VAT1 form and submit it with your VAT1C form when you're registering for VAT if you're supplying goods under certain directives.
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New address for applications.
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Form VAT1C pdf has been replaced with a print and post form.
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First published.