VATREG37000 - Non-established taxable persons (NETPs): contents

  1. VATREG37050
    Introduction
  2. VATREG37100
    Public notices
  3. VATREG37150
    What is an NETP?
  4. VATREG37160
    Transfers of a going concern
  5. VATREG37200
    Place of supply
  6. VATREG37210
    Overseas sellers and online marketplaces
  7. VATREG37250
    Exemption from registration
  8. VATREG37300
    Distance selling
  9. VATREG37350
    NETPs failing to register
  10. VATREG37360
    Overseas bank accounts
  11. VATREG37370
    Registration options available to NETPs
  12. VATREG37400
    Requiring an NETP to appoint a VAT representative
  13. VATREG37410
    Fit and proper VAT representatives for NETPs
  14. VATREG37450
    Voluntary appointment of a VAT representative
  15. VATREG37500
    Responsibilities of a VAT representative
  16. VATREG37550
    Registration procedures for VAT representatives and the NETP
  17. VATREG37600
    VAT representative ceasing to act
  18. VATREG37615
    Additional powers
  19. VATREG37650
    Appointment of an agent
  20. VATREG37750
    Use of agents to avoid registration