Can someone please assist me. I am in search of raw materials in order to proceed with my new business growth potential. I am not VAT registered as yet and intend and have been purchasing all my raw product cash up front. A company that I inquired about supplying me with product has informed me that they are not willing to deal with me, even on a cash up front basis, as I am not VAT registered. Is this legal? I have never heard of this before as the purchasers VAT is paid and not claimed and will have no bearing on the suppliers business whatsoever. Advice would be welcome. Thank you.