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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Entity to be registered: European Economic Interest Groupings (EEIGs): a VAT-registered business joins an EEIG

If a business which is already registered for VAT in the UK joins an EEIG, the formation of the EEIG is a separate entity for VAT registration purposes. Its activities will have no impact on the existing UK business’s VAT obligations.