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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: the two year rule

Schedule 3, paragraph 7(3) provides that, where a person is voluntarily registered under paragraph 4, there is an obligation to remain registered for the reminder of the calendar year of registration plus two full calendar years thereafter.

However, Schedule 3, paragraph 7(4) allows earlier cancellation where Schedule 3, paragraphs 6(3) or 6(4) apply.

Schedule 3, paragraph 6(3) relates to the person being found not to have been registerable in the first place

Schedule 3, paragraph 6(4) relates to the person contravening any of the conditions imposed.