Commentary

V2.174 Date from which registration takes effect in respect of distance sales

Part V2 Registration – deregistration

V2.174 Date from which registration takes effect in respect of distance sales

V2.174 Date from which registration takes effect in respect of distance sales

The statutory dates from which the various classes of registration take effect are summarised in the following table:

ClassEffective dateAuthority
1Cumulative (ie £70,000) limit reachedDate limit reached or earlier agreed dateVATA 1994, Sch 2, paras 1(1), 3(2)
2Election re place of supplyWhen distance sale made following election or earlier agreed dateVATA 1994, Sch 2, paras 1(2), 3(2)
3Distance sale of dutiable goodsWhen distance sale made or earlier agreed dateVATA 1994, Sch 2, paras 1(3), 3(2)
4Cancellation

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