UK VAT Groups and subject:organizationIdentifier

[Q Misell]

Hi all,

Following on from discoveries in Bugzilla on the non-uniqueness of subject:organizationIdentifier (https://bugzilla.mozilla.org/show_bug.cgi?id=1917405), I have realised that there's a possibility of the same happening with VAT Groups in the UK. I don't have any evidence of this happening in the wild, but the possibility is there.

For those unaware a VAT Group in the UK allows a group of companies to share a VAT number and not charge VAT on transactions within the group. Members of a VAT Group do not need to have a direct subsidiary/parent relationship. More info can be found at https://www.gov.uk/guidance/group-and-divisional-registration-vat-notice-7002.

What are peoples thoughts on this? Is there a need to do anything about it?

Q Misell

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Any statements contained in this email are personal to the author and are not necessarily the statements of the company unless specifically stated. AS207960 Cyfyngedig, having a registered office at 13 Pen-y-lan Terrace, Caerdydd, Cymru, CF23 9EU, trading as Glauca Digital, is a company registered in Wales under № 12417574, LEI 875500FXNCJPAPF3PD10. ICO register №: ZA782876. UK VAT №: GB378323867. EU VAT №: EU372013983. Turkish VAT №: 0861333524. South Korean VAT №: 522-80-03080. AS207960 Ewrop OÜ, having a registered office at Lääne-Viru maakond, Tapa vald, Porkuni küla, Lossi tn 1, 46001, trading as Glauca Digital, is a company registered in Estonia under № 16755226. Estonian VAT №: EE102625532. Glauca Digital and the Glauca logo are registered trademarks in the UK, under № UK00003718474 and № UK00003718468, respectively.