What types of LARs are there?
There are two types of Letter of Responsibility (LAR):
- LARs for individuals that do not have a VAT number
- LARs for entities that are not private individuals (e.g. public bodies, enterprises, associations, self-employed).
NB: The LAR forms must be filled in according to the Regulations and in no case can they be modified.
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Must a LAR be sent on headed paper?
