Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Taxable person definition

What does Taxable person mean? In vat practice, a taxable person is the business or individual that makes taxable supplies and is liable to charge, collect and account for VAT, and to recover input tax, because they are registered or required to register. In the UK (England & Wales, Scotland and Northern Ireland), the term is defined in legislation: under the Value Added Tax Act 1994, s 3(1), a taxable person is a person who is, or is required to be, registered for VAT. It includes individuals, companies, partnerships, VAT groups and non‑established businesses making UK taxable supplies. The status applies for the period during...

UK VAT registration: thresholds, NETPs, compulsory and voluntary routes, exceptions, effective dates, procedures and penalties

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Practice notes

Practice Note

Anyone carrying on a business who is registered, or required to be registered, for UK VAT (a Taxable person) must comply with fairly onerous VAT obligations. Accordingly, understanding precisely when a person becomes a taxable person is essential.

This Practice Note covers:

compulsory and voluntary registration determined by the value of taxable supplies; and
compulsory registration, effective from 1 December 2012, for non-UK established businesses (described as non-established taxable persons (NETPs) in HMRC’s guidance) that make supplies of Goods or services in the UK

It does not address the VAT registration Rules applicable to:

the disposal of goods for which a VAT repayment is or has been claimed
UK businesses that previously benefitted from the Distance selling rules but may, following Brexit, be required to register for VAT in EU Member States
businesses in Northern Ireland (identified using the ‘XI’ prefix)

HMRC’s website provides helpful information on when to register for VAT and how to do this. This Practice Note includes references to EU Directives and case law. The UK ceased to be an EU Member State on 31 January 2020...

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Web page updated on 21/05/2026

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