Introduction to this document

Flow chart - VAT registration

Every business or organisation that makes taxable supplies of goods or services in return for consideration is entitled to or must register for VAT. Once registered the business etc. must add VAT to the amount it charges customers for the supplies it makes unless those supplies are exempt from or outside the scope of VAT.

Flow chart

Follow our simple Flow Chart - VAT Registration to see if your business etc. needs to register.

Definitions for the flow chart: