What has happened the humble VAT registration? Once a “simple” procedural matter, it has now become a significant administrative and practical challenge for businesses. The “why?” this article will seek to explore and determine, but in simple terms a VAT registration has value, both for businesses and for Revenue. The process of obtaining a VAT registration and the supporting documentation needed provide value in building a profile about a particular business that may shape future engagements between the entity and Revenue.
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