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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Registration in respect of distance selling from other Member States: law

Schedule 2 of the VAT Act 1994 is the legal basis for registration with respect to distance selling.

Schedule 2, paragraph 1(1) provides that this schedule cannot be used to register a person where the person

  • is already VAT registered (under Schedules 1 or 1A) or
  • is liable to register under Schedule 1.

Schedule 2, paragraph 4(3) provides that this schedule cannot be used where a person is entitled to register voluntarily under Schedule 1, paragraph 9 or 10 (see VATREG03000).