Failing to register for VAT on time
If the tax authority has information indicating that the obligation to VAT register has arisen for a business but that business has not submitted a registration application on time, the tax authority will register the business as of the date on which the registration obligation arose. The tax authority will notify the business of the registration by the following working day.
If, following the VAT registration of a business, the tax authority ascertains that an application was submitted later than prescribed and the business should have begun performing the obligations of a taxable person
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