V2.120 Requirement To Register For VAT On A Compulsory Basis Or Entitlement To Register For VAT On A Voluntary Basis

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Commentary

Part V2 Registration – deregistration

V2.120 Requirement to register for VAT on a compulsory basis or entitlement to register for VAT on a voluntary basis

A number of factors affect whether a person is required to register for VAT on a compulsory basis or entitled to register for VAT on voluntary basis and the position changed from 1 January 2021. Northern Ireland has special status (see V3.601). For example, the distance sales provisions still apply in revised form to Northern Ireland.

The summary below is relevant for businesses generally from 1 January 2021. A separate summary, following the summary below, is relevant for businesses generally in relation to transactions that took place before 1 January 2021 and continues to

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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