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What is the effective date of VAT registration?

The effective date of VAT registration for a given country is the date when one of the following conditions was first met:

  • First date you start to use a warehouse to receive goods/store goods
  • First date you start to use a warehouse to make taxable supplies
  • First date your sales exceeded the threshold
  • Date you first expected to make taxable supplies

The effective date of VAT registration is important as you must register within 30 days of one of the above events.

The effective date of registration is also the point from which VAT rules will be applicable from, this means if your effective date of registration was the first of January 2021 then all appropriate invoices from this date would include VAT.

It is also important to note that VAT registrations can take some time to process, this means that the date at which you receive your VAT number will be some time after the effective date of registration, however VAT must be considered and charged where appropriate from the date of effective registration.

If the VAT registration takes a long time to complete you will also need to backdate VAT to the date of effective registration.

Please note that penalties may apply if VAT is declared late or incorrectly.

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