Hi Ryan,

In the UK a company does not have to be VAT registered if it makes less that £64,000 ($120,000) per year, if its over they must be VAT registered.

However, certain industry sectors are not VAT registered even though there income is way over this small threshold. An example are the private medical service providers.

It was a government initiative to provide transparency to the general public...and such questions have always been raised as to whether it has done such things as they stated it would make things cheaper?!?! even though the companies couldn't claim the VAT back on items they bought and so had to cover the cost by charging it to the customer.

I currently work for a cosmetic surgery provider that makes around £40 million per year, this company is not VAT registered as it falls into the category above and so will be unable to provide a VAT number on purchases using the VAT Contrib module

Sadly nothing is as simple as it seams, as this rule is only for the UK but there could be other little rules like this in other companies.

Andrew