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