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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: entitlement to be registered

The provisions for voluntary/intending registration are contained in Schedule 2, paragraph 4. These provisions require that the person intends:

  • to exercise an option referred to in Schedule 2, paragraph 1(2) and from a specific date will make relevant supplies to which the option relates
  • from a specific date, to make relevant supplies having already made an option, or
  • from a specific date, to make supplies of excisable goods referred to in Schedule, paragraph 1(3).

Schedule 2, paragraph 4(1) allows us to impose such conditions on the registration as we think fit.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Intending traders must satisfy us that they have a firm intention to make distance sales. You are entitled to ask for objective evidence to substantiate their intent. Applicants must provide written evidence to show that firm arrangements have been made to make distance sales.

Intending trader registration guidance found in VATREG21000 may assist you when dealing with this type of application.

Applications should 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.

If the person is also eligible for registration under Schedule 1 (that is, taxable supplies are being made in the course or furtherance of a business), registration is to be allowed as a normal Schedule 1 registration and not under these provisions. In such cases, you will need to ensure that the additional questions on the VAT 1 are answered. The person should then be admitted to the register as a normal registration and be subjected to all the checks that would apply to such an application. Link the VAT 1 to the VAT 1A on EF.