Value Added Tax Act 1994 Schedule 3

Registration in respect of acquisitions from other member States

Schedule 3 sets out when a person who acquires goods from other EU member states must register for VAT, how to notify HMRC, and the rules for cancelling or being exempted from such registration.

• A person not already registered or liable to register under other schedules must register if their relevant acquisitions from EU member states exceed £79,000 in a calendar year, or if they reasonably expect to exceed £79,000 in the next 30 days.
• Once liable, a person only ceases to be liable if their relevant acquisitions did not exceed £79,000 in the previous calendar year and HMRC is satisfied they will not exceed £79,000 in the following year.
• A person who becomes liable must notify HMRC within 30 days (or before the end of the relevant period for the 30-day forward-looking test), and HMRC will register them from the appropriate date. Persons not liable may request voluntary registration if they make or intend to make relevant acquisitions.
• Registration may be cancelled on request or by HMRC in certain circumstances, but voluntary registrations generally cannot be cancelled before the 1st January that falls on or after the second anniversary of the registration date. Persons whose acquisitions would all be zero-rated may apply for exemption from registration.