Preparing for the VAT registration site inspection: what must be at the address
A checklist of what genuinely has to exist at your place of business when a Revenue Department officer inspects it before approving VAT registration: signage, proof of the right to use the address, a location map, photos, and someone on site to confirm the facts.
Zura Labs & Business Hub Co., Ltd.
Before approving VAT registration, a Revenue Department officer normally inspects the place of business to confirm the address is genuinely used. Have ready: a permanent, visible company sign, proof of your right to use the premises, a route map and building photos, original company documents, and a person who can answer questions about the business on the day. If the sign is missing or nobody is there, the file is usually parked and re-inspected later, pushing VAT approval back by weeks.
Reviewed 2026-09-21 by the Zura Labs corporate services team.
- Who inspects
- An officer from the Area Revenue Office covering the address
- Signage
- The registered company name, permanently fixed at the entrance and visible from outside
- Right to use the address
- Lease or consent letter, with the owner's title document copy and ID
- Supporting pack
- Route map, exterior photo showing the sign, and interior photos of the workspace
- Who should be present
- A director or an authorised representative who can explain the business and the documents
- If the inspection fails
- The file is suspended until issues are fixed and a new visit is scheduled; no approval date is guaranteed
How this works in practice
- 01
Confirm the address you will register
The filed address must be genuinely usable and inspectable. If you use a registered-address service, it must be one that supports inspections, with real workspace and on-site staff.
- 02
Install the company sign before filing
The name on the sign must match the affidavit exactly, including the company/limited wording. Paper or temporary stickers are a frequent reason for rejection.
- 03
Keep an original-document file on site
Affidavit, shareholder list, director ID, lease or consent letter, and power of attorney — one folder the officer can review immediately.
- 04
Take photos and draw the route map
An exterior shot where the sign is legible, interior shots showing desks and equipment, and a map with nearby landmarks so the officer can find the place.
- 05
Make sure someone is there on working days
Visits are often unannounced. Keep an authorised person available during business hours with a phone number that is always answered.
Reasons this gets delayed or rejected
Sign does not match the registered name
Using a trade name or an abbreviation means the officer cannot confirm it is the same company.
The address is only a mailbox
An address with no usable space and nobody present will not pass, and can affect later filings too.
Incomplete consent documents
Missing the owner's title deed copy or ID leaves the file waiting for paperwork that could have been ready.
Answers to the questions we hear most
When is VAT registration required?
When taxable revenue reaches the statutory threshold, or voluntarily when the business needs to issue tax invoices. Check the current threshold with the Revenue Department.
Is the inspection scheduled in advance?
Some offices call ahead, others simply arrive. Keep the premises inspection-ready throughout business hours after filing.
Can a home address be used for VAT?
Yes, if the owner consents and the place is genuinely usable for business. Signage and inspection rules still apply, and condo or village regulations should be checked first.
What if the place of business moves after VAT registration?
File the prescribed change notification with the Revenue Department within the deadline; a fresh site inspection may follow.
This is general preparation information, not case-specific legal or accounting advice. Government fees, processing times and conditions change with official announcements. We review each guide on a schedule and show the review date on the page.