Late VAT Registration

Hi, For Non-Established UK seller, who is storing products in UK and selling at online marketplace, will the following late VAT registration penalty rate will apply from the date Non-Established UK seller was supposed to be registered? https://www.gov.uk/guidance/late-registration-penalty-for-vat-notice-70041 The penalty is worked out as a percentage of the VAT due (output tax less input tax), from the date when you should have registered to the date when we either received your notification, or became fully aware that you were required to be registered. The rate of penalty depends on how late you were in registering: If you registered not more than 9 months late = Then the penalty rate will be 5% If you registered more than 9 months but not more than 18 months late = Then the penalty rate will be 10% If you registered more than 18 months late = Then the penalty rate will be 15% There is a minimum penalty of £50.

Hi Amazo,
We can't comment on or predict late registration penalties which a specific company may incur as a result of a late Registration. 
Please see the guidance below:
1.Overview
Thank you.

Thanks for your response. I have question. For NETP or OVerseas sellers, which link is applicable for Late VAT registration Penalty; Link 1 3.2 How the penalty is calculated https://www.gov.uk/guidance/late-registration-penalty-for-vat-notice-70041 OR Link 2 4. The penalty ranges https://www.gov.uk/government/publications/compliance-checks-penalties-for-failure-to-notify-ccfs11/compliance-checks-penalties-for-failure-to-notify-ccfs11#when-we-will-not-charge-you-a-penalty-for-a-failure-to-notify As both have different Penalties rates. Thanks

Hi Amazo,
Please refer to section 1.1 of notice 700/41.
This explains that the late registration penalty notice is applicable if a business was liable to register before 1 April 2010. After this date the failure to notify penalty took over.
Thank you.