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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Registration in respect of distance selling from other Member States: applications

Applications must be made on a VAT 1A. However, if a VAT 1 is used instead, accept it and request any essential information by letter or VAT 5. On satisfactory completion of enquiries, process the application following the guidance in section 87.

Unlike Schedule 1, there is no provision for exception from registration.