EU VAT Registration Thresholds

EU VAT Registration Thresholds

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I tried to look up the VAT registration thresholds for different EU countries, and found a table which referred to:

  1.  Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons;
  2.  Threshold for application of the special scheme for distance selling, and
  3.  Exemption for small enterprises3

I called the VAT "help" line to find out what these special schemes were, and the details of the exemption, and they were completely unable to help me. The guy I spoke to said he knew nothing about any of the schemes and I would have to ring the countries involved (one of which was the UK!)

Does anyone here know?

Replies (7)

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By chatman
01st Aug 2014 12:36

That's the table
@leshoward - Yes, that's the table to which I refer in my question. Do you know what the special schemes are?

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By Gem7321
01st Aug 2014 12:49

I thought the special scheme was being able to provide distance sales without having to register for VAT in that country (until threshold met). 

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chips_at_mattersey
By Les Howard
01st Aug 2014 12:52

Registration for VAT

Your point 1 is the registration limit for acquisitions from the EU into the UK; and equivalent limits exist in each MS. VAT Act 1994, Sch 3 refers,

Your point 3 is the ordinary UK registration threshold, under which a small business is not required to register for VAT. VAT Act 1994, Sch 1 refers.

I would not expect the HMRC Helpline to understand such vatspeak!

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By WhichTyler
01st Aug 2014 12:52

Is this what you mean?

http://www.hmrc.gov.uk/vat/forms-rates/rates/rates-thresholds.htm#3

Seems quite straightforward...

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By chatman
01st Aug 2014 16:55

Thanks again

Thanks leshoward and Gem7231. I think you have covered all three points between you

@WhichTyler - Thanks for the link. You are right it is very straightforward but not what I was looking for.

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chips_at_mattersey
By Les Howard
04th Aug 2014 08:27

DIfferent wording

EU and HMRC websites frequently use different descriptions for the same statutory provisions. And neither are especially intuitive.

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