Value Added Tax Act 1994 section 6

Date on which registration takes effect

Section 6 establishes when a person's registration under Schedule 9ZD takes effect, by reference to the date determined under Article 57d of the Implementing Regulation.

• The registration effective date is not set by HMRC or chosen by the taxpayer, but is determined by Article 57d of the Implementing Regulation.
• Article 57d of the Implementing Regulation provides the rules for calculating the precise date on which registration begins.
• This applies to any person who is registered under Schedule 9ZD of the Value Added Tax Act 1994.
• The provision ensures that registration dates are aligned with the EU Implementing Regulation framework rather than being determined solely under domestic UK rules.