When it comes to the VAT registration in a specific country, there are two options for a registration: 

• You start selling goods once your VAT registration has been completed - a regular VAT registration

• You have already started selling goods and need to register from a date in the past. This is called a backdated registration.

Depending on the country there might be different conditions, when it comes to a backdated registration. Please see a list of the countries with their requirements below.

Austria

Czech Republic

France

Germany

Italy

Netherlands

Poland

Spain

United Kingdom