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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Registration in respect of acquisitions from other Member States: taxable acquisition

The VAT Act 1994, Section 10, provides that a taxable acquisition is an acquisition that is not an exempt acquisition (that is, the supply is not of goods referred to in VAT Act 1994, Schedule 9) and:

(a) the goods are acquired in the course or furtherance of:

  • any business carried on by any person, or
  • any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body

(b) it is the person who carries on that business or those activities who acquires the goods, and

(c) the supplier:

  • is taxable in another Member State at the time of the transaction in pursuance of which the goods are acquired; and
  • in participating in that transaction, acts in the course or furtherance of a business carried on by him.