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HMRC internal manual

VAT Registration

Registration in respect of acquisitions from other Member States: the acquisition threshold

The acquisition threshold is set at the same level as the normal UK VAT registration threshold. It is the combined total of relevant acquisitions from all EU Member States which counts towards the threshold.

The value of the relevant acquisitions is exclusive of any VAT charged in another Member State on the goods being acquired.

Unlike the normal VAT registration threshold, the threshold for acquisition tax is based on relevant acquisitions made in a calendar year from 1 January to 31 December.