VATREG40450 - Registration in respect of acquisitions from other Member States: effective date of registration
Backward look
In the case of the backward look, a person must notify us within 30 days of the end of the month in which the liability arose. »Ê¹ÚÌåÓýapp EDR will be the first day of the second month following the month the liability arose. For example:
| Date Liability Arose | Notification by | EDR |
|---|---|---|
| 31 January | 2 March | 1 March |
| 28 February | 30 March | 1 April |
Forward look
In the case of the forward look, a person must notify us before the end of the 30-day period starting on the day reasonable grounds existed that they would exceed the threshold. »Ê¹ÚÌåÓýapp EDR will be the first day reasonable grounds existed. For example:
| Date reasonable grounds existed | Notification by | EDR |
|---|---|---|
| 10 January | 8 February | 10 January |
| 15 February | 16 March` | 15 February |