Who should register for VAT?
Who may elect to register for VAT?
The following taxable persons established in the State may elect to register for Value-Added Tax (VAT):
- Businesses who do not exceed the VAT thresholds.
Can you back date your election to register?
No. You can only elect to register for VAT from a current date.
Obligations after VAT registration
The procedures for ‘electing’ to register for VAT are the same as if you were ‘obliged’ to register for VAT.
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