VATREG26450 - Failure to notify liability for registration: EU acquisitions, distance selling and disposal of assets

You may discover a trader who has failed to notify his liability to be registered due to distance selling, EU acquisitions or the disposal of certain assets. »Ê¹ÚÌåÓýapp trader has an obligation to notify the Department of such a liability under the VAT Act 1994, Schedules 2, 3 or 3A respectively.

You will find further details concerning these provisions and how to calculate whether a trader is liable in the following sections:

  • VATREG41000 - Registration in respect of distance-selling from other member states
  • VATREG40000 - Registration in respect of acquisitions from other member states
  • VATREG39000 - Registration in respect of relevant supplies.