A sole trader, partnership or company must register for VAT if they supply, in a given year, services to the value of €37,500 (or greater) or goods to the value of €75,000 (or greater). Any enterprise that is not registered for VAT is not permitted to charge VAT. Exempt bodies, including farmers and government agencies, may sometimes need to register for VAT, in order to account for VAT on goods and services received from foreign suppliers.