While a backdated VAT registration is not typically standard practice, it is still possible to submit backdated VAT filings. If a company registers with a retroactive date, VAT returns must be filed starting from that date onward.

Key Points:

• Backdated VAT Filings:
  • Although backdated VAT registrations are not standard practice, backdated VAT filings can still be submitted if the registration is retroactive.
  • VAT returns need to be filed from the registration date onward.
    
    
• Penalties:
  • There are no specific penalties solely for late VAT registration.
  • However, failing to register for VAT on time can result in penalties for:
    • Non-payment or late payment of VAT.
    • Non-submission or late submission of VAT returns.