VAT group and divisional registration ― overview

Produced by Tolley
VAT group and divisional registration ― overview

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT group and divisional registration ― overview
  • VAT groups
  • Divisional registration
  • Practical points ― VAT group and divisional registration

This guidance note provides an overview of VAT group registration and divisional registration.

For in-depth commentary on the legislation and case law on VAT group and divisional registration, see De Voil Indirect Tax Service V2.189Y–V2.190A.

VAT groups

At a high level, VAT grouping involves several persons coming together and being treated (broadly) as if they were a single taxable person for VAT purposes. So (for example) the members of the group submit a single VAT return and they have a single VAT registration number. Supplies between VAT group members are also ‘disregarded’ for VAT purposes so there’s normally no need to

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