Register for VAT if supplying goods under certain directives

Register for VAT if you're making supplies of goods under Directive 2008/9 or 13th Directive using form VAT1C.


Registration notification (VAT1C)

Registration notification (VAT1C notes)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Use form VAT1C if you need to register for VAT because you’re intending to dispose of goods on which you, or a predecessor, has claimed, or is intending to claim, a repayment of VAT under Directive 2008/9 or 13th Directive refund arrangements.

Please send your completed application form to:

VAT Registration Service
HM Revenue and Customs
Crown House
Birch Street

FAQ: Form VAT 1(C)
Use this guide to find frequently asked questions on relevant supplies and predecessors needed to complete form VAT1(C).

When to register for UK VAT
Use this guide to find out when you must register for VAT and when you can choose to register.

How to register for VAT
Use this guide to find out what form or forms you need to register for VAT and how to register.

VAT: application for registration (VAT1)
Use form VAT1 to register your business for VAT.

VAT: Partnership details (VAT2)
Use form VAT2 to provide details of partners when you register a partnership for VAT.

Published 4 April 2014
Last updated 15 August 2017 + show all updates
  1. Form VAT1C pdf has been replaced with a print and post form.
  2. First published.