VAT Registration for out of scope services

Incase a company is providing only vat out of scope services, how do we treat vat registration in this case?

SAJITH NAIR19/03/2020 17:03:51

Registration is required only for Taxable supplies. Hence if a Company is making only Out of Scope supplies, registration is not required. In this case since it is supply of services it needs to be carefully evaluated whether it is is indeed Out of Scope or will qualify as Zero rated services. Also bear in mind the conflicting provision of Art 31(1b) of ER.

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