Article 10 to Article 11 Registration – guidelines

Guidelines on the rectification of VAT Registration from Article 10 to Article 11 have been published by the Office of the CfR.

The guidelines set out the criteria applicable to the change in registration form article 10 to article 11 prior to the lapse of 6 months, as is permitted further to the amendments to the Sixth Schedule of the VAT Act introduced in terms of LN 463 of 2020. See MIT New 18 December 2020.