½Û×ÓÊÓƵ

Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—overseas traders (from 1 December 2012) / V2.157 Registration of overseas traders making taxable supplies in the UK—introduction
Commentary

V2.157 Registration of overseas traders making taxable supplies in the UK—introduction


Part V2 Registration – deregistration

V2.157 Registration of overseas traders making taxable supplies in the UK—introduction

Removal of VAT registration threshold for overseas traders

The registration threshold, ie the level of turnover below which a business is not required to register for VAT, is derived from Directive 67/228/EEC, art 14, and is subsequently preserved by Archived Directive 2006/112/EC, Title XII, Chapter 1, Section 2. In particular, Archived Directive 2006/112/EC, art 286 stated (as at IP completion

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 14:21