Commentary

V2.121 The register of taxable persons, registration numbers and certificates

Part V2 Registration – deregistration

V2.121 The register of taxable persons, registration numbers and certificates

Register of taxable persons

V2.121 The register of taxable persons, registration numbers and certificates

Brexit and the VAT registration of taxable persons

From IP completion day (1 January 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, there ceased to be a requirement to register for VAT in connection with the (now redundant) concepts of distance sales from EU member states and acquisitions. In addition, the MOSS (Union and non-Union) schemes ceased to be available in the UK from this date.

As a result of the above, the following Schedules of the VATA 1994 were repealed from 1 January 20211:

  1.  

    •     VATA 1994, Sch 2 (registration in respect of supplies from other member states)

  2.  

    •     VATA 1994, Sch 3 (registration in respect of acquisitions from other member states)

  3.  

    •     VATA 1994, Sch 3B (electronic, telecommunication and broadcasting services: non-Union scheme), and

  4.  

    •     VATA 1994, Sch 3BA (electronic, telecommunication and broadcasting services: Union scheme)

In addition, VATA 1994, Schs 1 and 3A were modified to reflect the revised relationship the UK has with the remaining EU member states.

A liability to register can still arise in connection

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