Schedule 9ZA, Part 9, paragraph 48(1B)

The person becomes liable to be registered on any day in a given year if— in the period beginning with 1 January of that year and ending with that day, the person makes a relevant supply, and in that period, or in the period beginning with 1 January and ending with 31 December of the year before the year in which that day falls, the person makes European supplies whose value exceeds £8,818.

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Source: legislation.gov.uk · retrieved 2026-07-28