Introduction

Two or more entities meeting the relevant criteria can apply to register for VAT as a group, and be treated as a single entity for VAT purposes, appointing a representative member who will submit a single VAT return on behalf of all members of the group (VATA 94, s43(1)).

Supplies by third parties to any member of the group are treated as supplied to the representative member. Supplies by any member of the group to a third party are treated as supplied by the representative member who pays and reclaims VAT as appropriate. Supplies between group members are usually disregarded for VAT purposes, although there are certain exceptions.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.