Once registered for VAT, each of the traders mentioned in this section is given a nine-digit registration number. The number is unique to them and they must quote it on all the invoices they raise for the taxable supplies they make.
Records and accounts are also kept under this number. The trader retains the registration number until either:
- the registration is cancelled, or
- the business is transferred as a going concern and the new owner wishes to retain the number (for further guidance refer to VATREG29000).
