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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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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 22 May  
EDR will be 22 April