When you purchase licences, they are added to your account and processed in batches of 10. These remain available until you make your first submission for a VAT Number. At this point this group of 10 will now expire after 12 months and the licences available will reduce to 9. You can continue to file for the first VAT number and an additional 9 VAT numbers up until the 12 month expiry date.

If, for example, you purchase a batch of 10 licences and you then file for 10 different VAT numbers you will now have zero licences available, however you can continue to file for these 10 VAT numbers up until the expiry date. If you then purchase an additional 10 licences, these will just be added to your existing account and will only be used if you file for a new VAT number or when the original batch of 10 licences have expired.