A non-established person in "What is the turnover threshold for VAT registration?"

[noelywire]

Hello could anyone tell me what "A non-established person" means as described here on line G under

"What is the turnover threshold for VAT registration?"

http://www.revenue.ie/en/tax/vat/registration/index.html#reg4

 

[DB74]

Re: A non-established person in "What is the turnover threshold for VAT registration?

In layman's terms it means somebody who is distance selling into Ireland from another country - eg via the Internet.