Frequently Asked Questions on VAT

Last updated on 18 February, 2019


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When is a person exempt from mandatory VAT registration?

A person is exempt from mandatory VAT registration when they meet all of the following conditions:

  • They only supply goods or services that are zero-rated under VAT.

  • The value of the zero-rated supply exceeds the mandatory threshold.

  • They do not receive any goods or services that are liable to standard-rate VAT under the reverse-charge mechanism.

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