Notice

VAT Notice 700/1: who should register for VAT

This notice explains when you must register for VAT and how to do it.

Documents

Details

This notice cancels and replaces Notice 700/1 April 2017. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 25 February 2014
Last updated 13 June 2019 + show all updates
  1. Paragraph 11.4 updated with information on the criteria used to decide whether an individual is a fit and proper person to act as a VAT representative for an NETP.
  2. VAT Notice 700/1: supplement has been updated to include the VAT registration and deregistration thresholds for 2018 to 2019.
  3. The notice has been updated to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).
  4. Section 13.2 of the notice has been updated to link to the new 'VAT: online marketplace seller checks' guidance, and a Chinese translation of parts of the Notice has been added.
  5. Notice updated to include the VAT registration and deregistration thresholds for 2017 to 2018.
  6. This notice cancels and replaces Notice 700/1: Supplement (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  7. This notice cancels and replaces Notice 700/1 September 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  8. This notice cancels and replaces Notice 700/1 June 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  9. This supplement cancels and replaces the April 2015 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  10. This supplement replaces the October 2015 edition. Details of any changes to the previous version can be found in paragraph 3.2, 3.11 and 16 of this notice.
  11. This supplement cancels and replaces the February 2014 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  12. First published.