Registration for VAT is obligatory:

• At the end of any month, if the value of the taxable supplies (supplies taxed at the rates of 0% and/or 5% and/or 17%) in the period of one year, then ending has exceeded ₤9.000, or
• At any time, if there are reasonable grounds for believing that the value of the taxable supplies in the period of 30 days, then beginning will exceed ₤9.000.

Businesses with a turnover of less than ₤9.000 can be registered voluntarily.

For more detailed information about Value Added Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:

Rates | Exemptions | Registration | Voluntarily Registration | Right of Registration | Non - Recoverable VAT | Intra - EU Goods Trading

For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):

Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar