VATREG40550 - Registration in respect of acquisitions from other Member States: entitlement to be registered

Law

The provisions for voluntary/intending registration are contained in Schedule 3, paragraph 4.

Schedule 3, paragraph 4(1): persons are entitled to register if their relevant acquisitions are below the limit.

Schedule 3, paragraph 4(2): persons are entitled to register if they have an intention to make relevant acquisitions from a specified date.

Schedule 3, paragraph 4(2) allows us to impose such conditions on the registration as we think fit.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Policy

Intending traders must satisfy us that they have a firm intention to make relevant acquisitions. You are entitled to ask for objective evidence to substantiate their claims. Applicants must provide written evidence to show that firm arrangements have been made to acquire goods (for example, an order) and that there is an intention to make acquisitions on an ongoing basis. The applicant must also have the ability to consume the acquisition in the UK. So, if they are based abroad, their ability to use the acquisition must be questioned.

General intending trader registration guidance is in VATREG21400.

Applications must be made on a VAT 1B. However, if a VAT 1 is used instead, accept it and request any additional information by letter or a VAT 5.

If you discover that the person is eligible for registration under Schedule 1 as well as under Schedule 3, you should register him under Schedule 1. In such cases, you will need to ensure that the additional questions on the VAT 1 are answered. The person should then be admitted to the register as a normal registration and be subjected to all the checks that would apply to such an application. Attach the VAT 1 securely to the VAT 1B.

If the person is eligible for registration under Schedule 2 as well as under Schedule 3, you should register him under Schedule 2. In such cases, you will need to ensure that the additional questions on the VAT 1A are answered. The person should then be admitted to the register as a Schedule 2 registration and be subjected to all the checks that would apply to such an application. Link the VAT 1A to the VAT 1B on EF.