Non-established taxable persons (NETPs): registration procedures for VAT representatives and the NETP
Registrations are to be effected at the VAT representative’s address and controlled by the local office responsible for the area in which the representative is located.
The VAT representative must register the NETP for UK VAT using a VAT 1, 1A, 1B or 1C as appropriate. Both principal and VAT representative must also complete a VAT 1TR, a legally binding document which provides details of both parties and the date of appointment of the VAT representative.
Both forms must be submitted within 30 days of the date from which the appointment became effective. Where a taxable person has been directed to appoint a VAT representative the direction may specify a time by which it must be complied with. If there is any change to the registration particulars of either the principal or the agent, or if the appointment ceases, the VAT Registration Service must be notified within 30 days of the change.
A VAT representative may have a liability or entitlement to register for VAT in their own right.