This is from the ICAEW website:
Fraudsters invent a new registration requirement for VAT
We regularly receive emails from members alerting us to the latest scams as fraudsters invent new ways to try to defraud taxpayers in the UK. We always advise the sender to contact HMRC at [email protected]
The latest scam purports to relate to tax obligations under EU law.
In this case, a newly incorporated company receives a fraudulent letter asking it to pay £320 by credit card to register on the ‘Intracom VAT Registry’. The form and style of the letter suggests to the recipient that it has the official backing of the UK or EU tax authorities and it would be easy for innocent businesses to be taken in by this scam.
If you receive anything like that, ignore it. There's no liability to pay anything at all.