Value Added Tax Act 1994 Schedule 2

Registration in respect of supplies from other member States

Schedule 2 sets out when a person supplying goods from another EU member State into the UK must register for VAT, the notification requirements, and the rules for cancelling such registration.

• A person must register under this schedule if their "relevant supplies" (goods removed to the UK from another member State) exceed £70,000 in a calendar year, or if they supply goods subject to excise duty, or if they have exercised a supply option
• A person ceases to be liable to register if relevant supplies in the previous calendar year did not exceed £70,000 (and did not include excise goods), and HMRC are satisfied supplies in the following year will also not exceed £70,000
• Anyone becoming liable must notify HMRC within 30 days, and registration takes effect from the date liability arose; voluntary registration is also possible where certain conditions are met
• Registration may be cancelled on request if the person is no longer liable, but cancellation cannot take effect while an obligation or entitlement to be registered exists, and where a supply option has been exercised, cancellation cannot take effect before 1 January following the second anniversary of registration