AGGREGATION FOR VAT REGISTRATION

Client has 3 companies providing different standard supplies to the same market - commonly the same customers.

All owned 100% by one individual - also sole director of each.

Is it necessary to aggregate the supplies from all 3 companies for determining point at which registration required, or as separate legal entities, can they de dealt with individually and monitor when each approaches the registration threshold? 

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No automatic aggregation

DMGbus |
DMGbus's picture