CUSTOMS and Excise have introduced revised VAT registration forms which came into effect at the beginning of the year.
The aim is to improve the clarity of the forms for all taxpayers, but also to assist the department's strategy to combat VAT Missing Trader fraud.
This fraud is based on criminals getting registered for VAT, importing high value goods from other EU countries without paying VAT, charging VAT to customers and then disappearing before paying VAT to Customs and Excise.
Customs will continue to accept the old forms until March 31 this year.
There will be additional questions on the VAT 1, application for registration, such as the home address, National Insurance number of sole proprietors, all partners and a director of a corporate body.
This information will help detect fraudulent VAT registration applications by criminals, especially those attempting to exploit the tax rules on trade between EU countries.
VAT Missing Trader fraud is estimated to cost the Government at least £1.5 billion a year.
Customs and Excise say the minor changes to the VAT registration forms will enable the department to identify fraudsters at an early stage and stop their activities in their tracks.
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