Register for VAT
How to register for VAT
You can usually register for VAT online.
You can start听肠丑补谤驳颈苍驳听VAT听on your sales and听谤别肠濒补颈尘颈苍驳听VAT听on items you bought from your 鈥榚ffective date of registration鈥�.
What you need to register for VAT
The information you鈥檒l need to register for听VAT听depends on the type of your business.
Register a limited company
You鈥檒l need:
- your company registration number
- your business鈥檚 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鈥檒l 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
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鈥檒l need to fill in extra forms during your online registration, depending on your type of business.
When you cannot register online
You must鈥� register by post using VAT1 if:
- you want to apply for a 鈥�registration exception鈥� because your taxable turnover has gone over the threshold temporarily
- you鈥檙e joining the Agricultural Flat Rate Scheme听
- you鈥檙e a limited liability partnership registering as a representative member of a VAT group听
- you鈥檙e registering the divisions or business units of a body corporate under separate鈥�VAT registration 鈥痭umbers听
- you鈥檙e applying to register an overseas partnership听
- you鈥檙e a local authority, parish or district council
- you鈥檙e an insolvency practitioner applying to register a business
Using an agent
You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.
If you鈥檙e using an agent, you can still when you receive your 鈥�VAT registration 鈥痭umber.
After you register
After you鈥檝e registered for VAT you鈥檒l 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鈥檒l 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 鈥榚ffective date of registration鈥�)
You鈥檒l get this information by post.
HMRC will sign up your business to Making Tax Digital for VAT, unless it is exempt, or you鈥檝e applied for an exemption.
Sign up for a VAT online account
You must as soon as you receive your VAT registration number.
-
Sign in to Government Gateway.
-
Select 鈥楢dd a tax, duty or scheme now鈥�.
-
Select 鈥�VAT and VAT 厂别谤惫颈肠别蝉鈥�.
-
Choose from the list of services.
If you鈥檝e already registered for VAT and you鈥檙e 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鈥檒l need to pay to HMRC.
Example
On 1 May, you arrange a 拢100,000 contract to provide services to a new customer. You register for VAT because you know you鈥檒l go over the threshold in the next 30 days.
Your effective date of registration is 1 May. This means you鈥檒l need to pay VAT to HMRC on any invoices you raise from that date.
To account for the VAT you鈥檒l need to pay, tell your customer that you鈥檒l be adding 20% to the original contract amount of 拢100,000 and then raise an invoice for 拢120,000.
After you get your VAT registration number, reissue the invoice showing the full amount including the 拢20,000 VAT. Your customer does not need to make any extra payment but can now reclaim the additional 拢20,000 from HMRC on their next VAT return.