Commentary

V2.189Q Union scheme—registration process

Part V2 Registration – deregistration

V2.189Q Union scheme—registration process

V2.189Q Union scheme—registration process

Where a person ('P') satisfies HMRC that the conditions in V2.189P are met and makes a registration request, HMRC must register him under the Union scheme. However, HMRC has also stated1 that:

'There is no registration threshold on cross border supplies of services and businesses of all sizes fall within the scope of the changes. However, this only applies where supplies are made in the course or furtherance of a business. If activity is carried out as a hobby (ie only on a minimal and occasional basis), HMRC does not normally see this as a business activity for VAT purposes. HMRC's analysis of the VAT MOSS returns submitted by UK businesses so far indicate that some of those registered for VAT MOSS may not be in business for VAT purposes. HMRC will contact those already registered for VAT MOSS whose returns suggest they may not be in business.'

Information to include in registration application

The registration request must be made by such electronic

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