Indirect Taxes
4.5.Outline who is required to register for VAT and set out when a trader may wish to elect to register for VAT or cancel an election
The Revenue is obliged to set up and maintain a register of p...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.