When applying to VAT register clients, please make it clear to them that they should assume that they are VAT registered from the date requested on the VAT registration application.
If you apply to register a client from 1st June 2023, this becomes the client’s Effective Date of Registration (“EDR”) and while it may take 6 months for HMRC to issue a VAT number, it will be with effect from 1st June 2023 as per the date stated on the registration form.
Any delays from HMRC in advising you what your VAT number is, does not change the clients EDR.
Source: deeksvat.co.uk
Latest Posts in "United Kingdom"
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
- HMRC Updates Notice 700/45: Correcting VAT Errors, Claims, and Penalties Guidance Revised
- HMRC Updates VAT Notice 700/45: New Guidelines for Correcting Errors and Claiming Refunds
