![]() Read paragraph 3.11 of VAT Notice 700/1 to find out how to apply. If you are exempt from registration you will not be able to reclaim any VAT. If you sell mainly or only zero-rated items, you can apply for an exemption from VAT registration. Here you can reclaim the VAT on any purchases that relate to those sales. ![]() This is in contrast to where you sell or otherwise supply zero-rated goods or services.
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