VATREG37000 - Non-established taxable persons (NETPs): contents

1. VATREG37050

   Introduction
2. VATREG37100

   Public notices
3. VATREG37150

   What is an NETP?
4. VATREG37160

   Transfers of a going concern
5. VATREG37200

   Place of supply
6. VATREG37210

   Overseas sellers and online marketplaces
7. VATREG37250

   Exemption from registration
8. VATREG37300

   Distance selling
9. VATREG37350

   NETPs failing to register
10. VATREG37360

    Overseas bank accounts
11. VATREG37370

    Registration options available to NETPs
12. VATREG37400

    Requiring an NETP to appoint a VAT representative
13. VATREG37410

    Fit and proper VAT representatives for NETPs
14. VATREG37450

    Voluntary appointment of a VAT representative
15. VATREG37500

    Responsibilities of a VAT representative
16. VATREG37550

    Registration procedures for VAT representatives and the NETP
17. VATREG37600

    VAT representative ceasing to act
18. VATREG37615

    Additional powers
19. VATREG37650

    Appointment of an agent
20. VATREG37750

    Use of agents to avoid registration