Commentary

V2.172 Entitlement to register when intending to make distance sales

Part V2 Registration – deregistration

V2.172 Entitlement to register when intending to make distance sales

V2.172 Entitlement to register when intending to make distance sales

A person who is not otherwise liable to be registered, and who is not already registered, may apply to HMRC to be voluntarily registered1 if he intends either:

  1.  

    •     to make distance sales of dutiable goods (see V2.171) from a specified date2

  2.  

    •     to supply relevant goods from a specified date under an election3 made or to be made in relation to the place of supply (ie an election made in accordance with the law of any member state in which a person is taxable to treat distance sales as

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