Value Added Tax Act 1994 section 67

Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)

Section 67 extends the registration rules for non-UK established businesses making taxable supplies, so that certain deemed supply provisions under the direct selling and call-off stock arrangements also count for registration purposes.

• This section modifies the existing registration rules in Schedule 1A, which govern when a non-UK established business must register for VAT.
• Schedule 1A paragraph 3 already lists several provisions that can trigger a registration obligation for non-UK established businesses.
• Section 67 adds two further provisions to that list: paragraph 43(5), which relates to deemed supplies arising under the direct selling arrangements, and paragraph 53(5), which relates to deemed supplies arising under call-off stock arrangements.
• The effect is that supplies deemed to be made under these two specific paragraphs are treated in the same way as other taxable supplies when determining whether a non-UK established person is liable to register for VAT.