Register for VAT

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How to register for VAT

You can usually register for VAT online.

You can start charging VAT on your sales and reclaiming VAT on items you bought from your ‘effective date of registration’.

If you run a private school, find out if you need to register for VAT - you might need to do this before 1 January 2025 if you get payments in advance.

What you need to register for VAT

The information you’ll need to register for VAT depends on the type of your business.

Register a limited company

You’ll need:

  • your company registration number
  • your business’s bank account details
  • your Unique Taxpayer Reference (UTR)
  • details of your annual turnover

You will also need information about:

  • your Self Assessment
  • your Corporation Tax
  • Pay As You Earn (PAYE)

Register as an individual or as a partnership

You’ll need:

  • your National Insurance number
  • an identity document, like a passport or driving licence
  • your bank account details
  • your Unique Taxpayer Reference (UTR), if you have one
  • details of your annual turnover

You will also need information about:

  • your Self Assessment return
  • payslips
  • P60

Register for VAT online

Start now

You need a Government Gateway user ID and password to register for VAT. If you do not already have a user ID you can create one when you sign in for the first time.

You do not have to complete your registration in one go. You can save your entry and go back to it later if you need to.

You’ll need to fill in extra forms during your online registration, depending on your type of business.

When you cannot register online

You must  register by post using VAT1 if:

  • you want to apply for a ‘registration exception’ because your taxable turnover has gone over the threshold temporarily
  • you’re joining the Agricultural Flat Rate Scheme 
  • you’re a limited liability partnership registering as a representative member of a VAT group 
  • you’re registering the divisions or business units of a body corporate under separate VAT registration  numbers 
  • you’re applying to register an overseas partnership 
  • you’re a local authority, parish or district council

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.

If you’re using an agent, you can still sign up for a VAT online account when you receive your  VAT registration  number.

After you register

After you’ve registered for VAT you’ll get:

  • a 9-digit VAT registration number which you must include on all invoices you raise
  • information about how to set up your business tax account (if you do not have one already) - you’ll need this to access the VAT online service
  • information about when to submit your first VAT return and payment
  • confirmation of your registration date (known as your ‘effective date of registration’)

You’ll get this information by post.

Sign up for a VAT online account

When you have received your VAT information by post, you need to sign up for a VAT online account.

  1. Sign into Government Gateway.

  2. Select ‘Add a tax, duty or scheme now’.

  3. Select ‘VAT and VAT Services’.

  4. Choose from the list of services.

If you’ve already registered for VAT and you’re waiting to hear back, check when you can expect a reply.

Accounting for VAT while you wait for your VAT registration number

You cannot include VAT on your invoices until you get your VAT registration number but you can increase your prices to account for the VAT you’ll need to pay to HMRC.

Example

On 1 May, you arrange a £100,000 contract to provide services to a new customer. You register for VAT because you know you’ll go over the threshold in the next 30 days.

Your effective date of registration is 1 May. This means you’ll need to pay VAT to HMRC on any invoices you raise from that date.

To account for the VAT you’ll need to pay, tell your customer that you’ll be adding 20% to the original contract amount of £100,000 and then raise an invoice for £120,000.

After you get your VAT registration number, reissue the invoice showing the full amount including the £20,000 VAT. Your customer does not need to make any extra payment but can now reclaim the additional £20,000 from HMRC on their next VAT return.

View a printable version of the whole guide

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