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

The register of taxable persons

HMRC keeps a register of taxable persons for the purposes of VAT1. A separate register of registrations under VATA 1994, Sch 3B (registration in respect of electronic services in member states – see V2.189E) is kept2. A further register is also maintained for persons registered under VATA 1994, Sch 3BA (special accounting scheme for the supply of certain services by UK suppliers in other member states) (the Union scheme)3. For details of the scheme, see V2.189O.

The CJEU held in

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