Commentary

V2.157 Registration of overseas traders making taxable supplies in the UK—introduction

Part V2 Registration – deregistration

V2.157 Registration of overseas traders making taxable supplies in the UK—introduction

VAT registration—overseas traders (from 1 December 2012)

V2.157 Registration of overseas traders making taxable supplies in the UK—introduction

Removal of VAT registration threshold for overseas traders

The registration threshold, ie the level of turnover below which a business is not required to register for VAT, is derived from Directive 67/228/EEC, art 14, and is subsequently preserved by Archived Directive 2006/112/EC, Title XII, Chapter 1, Section 2. In particular, Archived Directive 2006/112/EC, art 286 stated (as at IP completion day, ie 11pm on 31 December 2020):

'Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was equal

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