PARLIAMENTARY WRITTEN QUESTION
eBay (16 December 2014)
Question Asked
Asked by:
Mr Toby Perkins (Labour)
Answer
There is no requirement in tax legislation for a VAT-registered person to declare to a customer that they are registered or to provide a VAT registration number, unless they make a supply to another VAT-registered person, in which case they are obliged to issue a VAT invoice including their VAT number. However businesses are required to comply with the Electronic Commerce Regulations 2002 concerning the provision of this information.
Answered by:
Mr David Gauke (Independent)
5 January 2015
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