Commentary

V2.181 VAT registration of persons making acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

V2.181 VAT registration of persons making acquisitions (before 1 January 2021)

VAT registration—acquisitions (before 1 January 2021)

V2.181 VAT registration of persons making acquisitions (before 1 January 2021)

Brexit and the VAT registration of taxable persons in connection with acquisitions

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, there ceased to be a requirement to register for VAT in connection with the (now redundant) concept of acquisitions. As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member States) has been repealed from IP completion day2.

A liability to register can still arise in connection with acquisitions into Northern Ireland3, as a result of its special status under the Northern Ireland Protocol4. However, Northern Ireland is not covered in detail within this Division. For commentary on registration in respect of acquisitions in Northern Ireland, see V3.6.

This paragraph covers the provisions in connection with registration in connection with acquisitions in the UK as they were before IP completion day.

VAT registration of persons making acquisitions (before 1 January 2021)

As part of the arrangements for the introduction of the Single Market, supplies of goods between VAT registered persons in different EU member states were zero-rated from 1 January 1993, and VAT became due on the 'acquisitions' of these goods by the customer. This 'acquisition VAT' was accounted for by the customers on their VAT return. For the zero-rating of goods supplied to EU taxable persons, see V4.311 and for acquisitions

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