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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Basic principles of registration: meaning of taxable supply

The VAT Act 1994 section 4(2) provides that a taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.

It follows that the persons (see VATREG02150) who make a supply (other than an exempt supply) of goods or services in the UK, make a taxable supply whether or not they are a ‘taxable person’.

Unregistered persons can make taxable supplies, but they must not charge VAT until they are registered.