Becoming VAT Registered 01/01/2019

JohnCleary

Hi all,
I plan on becoming VAT Registered on 01/01/2019 (Start of new Tax Year).

If I apply for a VAT no. now, can I choose to start charging vat on 01/01/2019, or do I have to start charging VAT immediately?

spoiler

Yes you can say what date you want to register for VAT for you can also backdate the registration.

nompere

spoiler wrote: »

Yes you can say what date you want to register for VAT for you can also backdate the registration.

But no earlier than the start of the current VAT period. That's 1 September 2018.

spoiler

No you can backdate as far as you like within reason obviously if you went a long back ie more than a year revenue will most likely query it.

nompere

This is what Revenue say in https://www.revenue.ie/en/vat/vat-registration/how-do-you-register-for-vat/index.aspx

When will the VAT registration take effect?

VAT registration is effective from a date agreed to by your local tax district and you, after your completed application has been received by Revenue.

If you elect to register, the effective date will not be earlier than the beginning of the taxable period during which the application is made.

If any of the information supplied by you changes, you must notify your Revenue office within 30 days.

iluvfatfrogs

Not everybody is on 2/4 monthly VAT periods, so the start date of the current period isn't necessarily 1 Sept 2018.

Although it is irrelevant to the OP, they could if they liked register from 01/01/2018.

JohnCleary

Thanks for the info guys, much appreciated to get a foundation knowledge of the topic.

I will discuss with my accountant re. regularity of VAT returns.