If a person is required to be registered for VAT or if he wishes to apply for voluntary registration, he must obtain from the MRA the appropriate Application for Registration Form as follows:

Form VAT1 - applicable to a person whose turnover exceeds the prescribed limit or who wishes to apply for voluntary registration.
Form VAT1A - applicable to a person whose turnover does not exceed the prescribed limit but who is engaged in any business or profession specified in Part I of the Tenth Schedule to the Act.
Form VAT 1B - applicable to a person engaged in any business specified in Part II of the Tenth Schedule to the Act

The person must then fill in the form and send it with all the required information to the MRA.

Moreover, a person willing to be registered for VAT can make an application in this respect when being registered as a business through the Corporate and Business Registration Integrated System (CBRIS).

Where the MRA is satisfied that the person is required to be registered or may be registered voluntarily, a Certificate of Registration will be issued to him.

Compulsory Registration

An individual has an obligation to register for VAT purposes where:

1. his annual turnover of taxable supplies exceeds or is likely to exceed
Rs 6 Million or;
2. he is engaged in any business or profession specified in the Tenth Schedule
to the VAT Act irrespective of his turnover of taxable supplies.

Voluntary Registration
Any person in the course or furtherance of his business makes taxable supplies
may apply for voluntary registration if he satisfies the Director-General that:

• he keeps proper records of his business;
• he has been discharging his obligations under revenue laws.