VAT registration ― compulsory

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information relating to when a person is required to register for VAT on a compulsory basis. The VAT registration ― voluntary guidance note provides information relating to when a person is entitled to register for VAT on a voluntary basis. The VAT group and divisional registration ― overview guidance note provides information on VAT group and divisional registration. For detailed commentary on registration and deregistration, please refer to De Voil Indirect Tax Service V2.1.

When may VAT registration be required on a compulsory basis?

VAT registration may be required on a compulsory basis as a result of:

•
taxable supplies by a person established in the UK
•
buying in services from outside the UK
•
relevant acquisitions of goods in Northern Ireland
•
acquiring a business as a going concern
•
taxable supplies by a person not established in the UK
•
supplies of goods which the supplier, or a predecessor, has claimed, or is intending to claim, a repayment of VAT under the (former) Eight or Thirteenth Directive schemes in

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