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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Entity to be registered: European Economic Interest Groupings (EEIGs): registration of EEIGs

An EEIG may register for VAT in the UK if it

  • is registered with the Registrar of Companies in the UK
  • meets the normal VAT rules about business supply, place of supply and liability, and
  • intends to make taxable supplies in the UK.

Evidence of eligibility includes:

  • a copy of the certificate issued by the Registrar of Companies
  • a full list of the members
  • a letter explaining the reasons for the formation of the EEIG and its objectives.

Where an EEIG can meet the control requirements and all other criteria for grouping, it may form, or become a member of, a VAT group.