VATREG25100 - Effective Date of Registration (EDR): calculating the EDR
The EDR will depend on whether the trader needs to register under the backward or forward look.
The backward look
If the trader is liable because, at the end of any month, the total value of the taxable supplies he made in the past 12 months or less is more than the registration threshold, then the date of registration is the first day of the second month after his taxable supplies rose above the threshold. You may find the following example useful.
|Registration threshold exceeded||22 April|
|Trader becomes liable to be registered||30 April|
|Trader must notify liability by||30 May|
|EDR will be||1 June|
The forward look
If the trader is liable because at any time he expects that the value of his taxable supplies in the next 30 days alone will exceed the registration threshold, then the date of registration is the date when he first formed that expectation. You may find the following example useful.
|Trader forms the expectation||22 April|
|Trader becomes liable to be registered||22 April|
|Trader must notify liability by||21 May|
|EDR will be||22 April|