What is an intra-community VAT number?
You cannot get a VAT registration number without being registered for VAT. You must register if your vatable supplies exceed £61,000 pa. but you can register voluntarily. This may be necessary if your wholesale supplier insists on having the number (as they are apt to do!). It may not be all bad news if you register, since you will be able to reclaim input VAT charged on your purchases and expenses. Your accountant can help you with this. The amount of income tax you pay is not relevant to your VAT situation.
