Value-Added Tax (VAT)

Updated on April 11, 2022

Overview

An extensive list of goods and services can be perused, navigated by A to Z links, or searched using the search box in the VAT rates database.

Based on current practise, the VAT rates database shows how the tax is handled. The material is always being updated and may change as a result of new practises.

It is not meant to be interpreted as legal advice or a substitute for reading the legislation.

The Value-Added Tax Consolidation Act of 2010 governs the VAT rating of products and services.

How do you register for VAT?

Register online through ROS

Revenue Online Service allows you or your tax advisor to set up a Value-Added Tax (VAT) registration for your business (ROS). Your company must be based in the state in order to make use of this benefit.

What registration forms should you complete online?

Those who already have a business in the state should fill out the following online forms:

Form TR1 for individuals, sole traders, trusts, and partnerships
For limited corporations, use the TR2 registration form.

Can you submit a paper application form?

You or your tax advisor will receive paper applications that may have been completed electronically. It will be returned with a request to finish the application on the internet.

Alternatively, you can print and mail the form to your local revenue office if you are unable to use ROS at this time. The Contact Us page of our website has all the information you’ll need to get in touch with us.

The following forms must be completed on paper by candidates who do not have a physical address inside the State of California.

Individuals, single proprietors, trusts and partnerships can use this form to register. The TR1 form for forming a limited liability company (LLC) is the TR2(FT) (FT).
This address should receive a copy of the form:

Office of the Revenue Commissioners for Registration of Business Taxes, Wexford, P.O. Box 1 Wexford

When will the VAT registration take effect?

After Revenue receives your completed application, your VAT registration becomes effective on a date mutually agreed upon by you and your local tax district.

In the event that you choose to register, the effective date will not be earlier than when the application is filed.

Within 30 days of a change in your personal information, you must notify your local tax office.

How do you re-register for VAT?

If your registration has been cancelled, you can re-register for VAT using Revenue’s eRegistration facility.

After completing the VAT registration process, all tax documents, including returns and payments, must be submitted electronically. Section titled “Mandatory Efiling” has more information about how to pay and file taxes electronically.

Who should register for VAT?

Overview

Value-added tax (VAT) registration rules are covered in this section. The following is what it explains:

who is required to be VAT registered
criteria for VAT registration when it is possible to tax rental properties.
If you’re a “accountable person,” you’ll need to register for VAT.

A person can’t register for VAT if all of their activities are exempt or non-taxable. In some cases, a person engaged in exempt or non-taxable activity may be required to register for VAT.

Buying or receiving products or services from outside the EU.

Registration of a new business

Even if you haven’t yet provided any taxable goods or services after beginning a business, you can claim VAT back on your startup expenditures. For this, you must have a VAT registration number.

Prior to the start of business, you can claim back VAT on purchases you made.

VAT registration is not required for farmers and fishermen, as well as small-scale traders with yearly revenues below the VAT threshold. However, they have the option of registering for VAT (VAT).

In “Further instruction,” you’ll find information on how to register.

Trade associations defend gas and oil exploration companies as well as some student unions.