Do companies in a VAT group have separate VAT numbers? |

A body with business units or categories that are not limited companies may be able to register each of them separately for VAT. Each unit or component will have its own VAT registration number and each must respond separately for VAT. Although each category will be subject to VAT separately, the board body is still a single taxpayer and remains liable for any VAT debts for all categories. You cannot combine category VAT registration with VAT group registration.
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