What do the estimated revenue figures on registration form DE.1 (3.1 to 3.2) mean?

Explanation of the estimated revenue and VAT amounts on registration form DE.1 and how the tax authorities use them to determine your VAT filing frequency.

The amounts in section 3.1 of registration form DE.1 are estimates of your expected revenue, while the amount in section 3.2 is the estimated VAT you’ll need to pay on that revenue. The tax authorities use this information to decide whether you need to file your VAT return monthly or quarterly. However, these estimates do not create any payment obligation.