VATREG37550 - Non-established taxable persons (NETPs): registration procedures for VAT representatives and the NETP

The VAT representative can register their principal (NETP) using the online VAT registration service or appropriate VAT1 form. Both principal and VAT representative must also complete a VAT 1TR - a legally binding document which provides details of both parties and the date of appointment of the VAT representative.

The VAT 1TR form must be submitted within 30 days of the date from which the appointment became effective. Where a NETP has been directed to appoint a VAT representative, the direction may specify a time by which it must be complied with.

If there is any change to the registration particulars of either the principal or the agent, the VAT Registration Service must be notified within 30 days of the change.

A VAT representative does not need to be registered for VAT but may have a liability or entitlement to register for VAT in their own right.