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You must register if either:

• your total taxable turnover for the last 12 months goes over £90,000 (theâ€� VAT  t³ó°ù±ð²õ³ó´Ç±ô»å)
• you expect your taxable turnover to go over £90,000 in the next 30 days

You must also register (regardless of taxable turnover) if all of the following are true:

• you’re based outside the UK
• your business is based outside the UK
• you supply any goods or services to the UK (or expect to in the next 30 days)

If you’re not sure if this applies to you, read the guidance on non-established taxable persons (NETPs) - basic information.

You can choose to register for VAT if your turnover is less than £90,000 (‘voluntary registration�).

You must pay HM Revenue and Customs (HMRC) any VAT you owe from the date they register you.

You do not have to register if you only sell VAT exempt or ‘out of scope� goods and services.

Calculate your turnover

Taxable turnover is the total value of everything you sell that is not VAT exempt or ‘out of scope� goods and services.

It also includes:Ìý

• zero-rated goodsÌý
• reduced-rated goodsÌý
• standard-rated goodsÌý
• goods you hired or loaned to customersÌý
• business goods used for personal reasonsÌý
• goods you bartered, part-exchanged or gave as giftsÌý
• services you received from businesses in other countries that you had to ‘reverse chargeâ€�ÌýÌý
• goods and services which are subject to the ‘domestic reverse chargeâ€�Ìý
• building work over £100,000  your business did for itself

If you exceeded the threshold in the last 12 months

You must register if your total taxable turnover for the last 12 months goes over £90,000.

You have to register within 30 days of the end of the month when you went over the threshold. Your effective date of registration is the first day of the second month after you go over the threshold.

Example

If you’re going to exceed the threshold in the next 30 days

You must register if you realise that your total taxable turnover is going to go over the £90,000 threshold in the next 30 days.

You have to register by the end of that 30-day period. Your effective date of registration is the date you realised, not the date your turnover went over the threshold.

Example

If you’re based in Northern Ireland and sell goods or services that are VAT exempt

You’ll need to register if you only sell VAT exempt or ‘out of scope� goods and services but you buy goods for more than £90,000 in any 12 month period from   to use in your business.

If you take over a VAT-registered business

You must register for VAT if the combined taxable turnover of the new business and your existing business is over the threshold.

Late registration

If you register late, you must pay VAT on any sales you’ve made since the date you should have registered.

If you go over the threshold temporarily

You can apply for a registration ‘exception� if your taxable turnover goes over the threshold temporarily.

Contact HMRC to request the VAT1 registration form. You’ll need to provide evidence showing why you believe your taxable turnover will not go over the deregistration threshold of £88,000 in the next 12 months.

HMRC will consider your exception and write to confirm if you get one. If not, they’ll register you for VAT.

Exemption from registration

If most of your taxable goods or services have a VAT rate of 0% (zero-rated supplies) you might not need to register for VAT. You’ll need to ask HMRC for permission - this is called an exemption from registration.

If you’re a non-established taxable person, all of your taxable goods or services must be zero-rated in order to be eligible for exemption from registration.

Apply for an exemption from registration either:Ìý

• online using the register for VAT online service

• by post - contact HMRC to request the VAT1 registration form

If you dispose of assets and have claimed a repayment of VAT on them, you will need to fill in form VAT1C and the VAT1 registration form.

What happens next

HMRC will write to you to let you know whether your exemption application has been approved. If your application is rejected, HMRC will register you for VAT.

You can usually register for VAT online.

You can startÌýchargingÌýVATÌýon your sales andÌýreclaimingÌýVATÌýon items you bought from your ‘effective date of registrationâ€�.

What you need to register for VAT

The information you’ll need to register forÌýVATÌýdepends 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

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’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 â€�registration exceptionâ€� because your taxable turnover has gone over the threshold temporarily
• you’re joining the Agricultural Flat Rate SchemeÌý
• you’re a limited liability partnership registering as a representative member of a VAT groupÌý
• you’re registering the divisions or business units of a body corporate under separateâ€�VAT registration  numbersÌý
• you’re applying to register an overseas partnershipÌý
• you’re a local authority, parish or district council
• you’re 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’re using an agent, you can still 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 registrationâ€�)

You’ll get this information by post.

HMRC will sign up your business to Making Tax Digital for VAT, unless it is exempt, or you’ve applied for an exemption.

Sign up for a VAT online account

You must as soon as you receive your VAT registration number.

1. Sign in to Government Gateway.

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

3. Select â€�VAT and VAT ³§±ð°ù±¹¾±³¦±ð²õâ€�.

4. Choose from the list of services.

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

You must keep your VAT registration details up to date. Some changes mean you have to cancel your VAT registration or transfer your VAT registration.

Tell HM Revenue and Customs (HMRC) within 30 days of any changes to the:

• name, tradingÌýnameÌýor main address ofÌýyour business
• accountant or agent who deals with your VAT
• members of a partnership, or the name or home address of any of the partners

Updating details in your online account

Use your online account to update:

• your contact name and address
• your repayment bank details
• your return dates (unless you have a non-standard tax period)
• members of a partnership

Sign in to your VAT online account.

If you cannot use the online account

Contact HMRC to tell them about the change.

Changing the details of a partner in a partnership

You must send form VAT2 to the VAT Registration Service to report changes to a partner’s details, such as name or address.

Changing your company name

Who to tell you’ve changed your company name depends on if you have a Company Registration Number (CRN) or you’re registered for Self Assessment.

If you have a CRN, tell Companies House.ÌýThey’ll tell HMRC.

If you’re registered for Self Assessment, tell the Self Assessment team.

Your business tax account will show your new company name within 15 days.

If you’re overseas, contact HMRC to update your company name.

Changing your bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. Do not do this in the 5 banking days before or after your VAT return is due - it could mean you get charged twice.

If you use the Annual Accounting Scheme, you must write to the Annual Accounting Registration Unit to change your Direct Debit details. Include your registration number.

If you take over someone else’s VAT responsibilities

You must tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs.

To tell HMRC, do both of the following:

• register for VAT onlineÌý
• fill in and post form VAT68 - include the details of the date of death or the date the illness started

If you’re reporting an illness, include a copy of the Power of Attorney with form VAT68.

If you’re an insolvency practitioner

If you’re an acting insolvency practitioner and want to change VAT registration details you must contact HMRC.

If you join a VAT group

If you’re joining a VAT group, the group must complete a VAT50-51 form. You’ll need to use the group’s VAT registration number once you’ve joined it. The VAT group should tell HMRC about the new member.

You must cancel your registration if you’re no longer eligible to be VAT registered. For example:

• you stop trading or making VAT taxable supplies
• you join a VAT group

If your taxable turnover falls below £88,000 you can ask HM Revenue and Customs (HMRC) to cancel your registration, unless all of the following are true:

• you and your business are based outside the UK
• you supply any goods or services to the UK (or expect to in the next 30 days)

If you have an EORI number

HMRC will automatically cancel your Economic Operators Registration and Identification (EORI) number at the same time as they cancel your VAT registration.

Find out what to do if you still need an EORI number, and to keep using authorisations or licences.

When you do not need to cancel

You do not need to cancel your VAT registration if:

• you’re changing the legal status or selling a business and you want to keep the same VAT registration number (you should transfer your registration)
• a single company in a VAT group is closing down (you must complete a VAT50-51 form to change your VAT group)
• you’re joining a VAT group (you must complete a VAT50-51 form)
• you’re creating a new VAT group (you must register for VAT and complete a VAT50-51 form)

Cancel online

You can cancel your VAT registration online if:

• you’ve stopped trading and you’re not part of a VAT group
• your taxable turnover is below £88,000
• you’ve stopped making VAT taxable goods or services
• you’re applying for an exemption if most or all of what you sell is VAT zero-rated

To cancel your VAT registration online, you’ll need your Government Gateway user ID and password.

When you cannot cancel online

You must cancel by post if:

• your legal status has changed and you want a new VAT registration number
• you’ve sold your business and the owner is not keeping the VAT registration number
• your VAT group is closing (‘disbandingâ€�) - you’ll also need to complete a VAT50-51 form and send both forms together to HMRC
• your business stopped trading after liquidation

.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form.

Print and send your completed VAT7 form with any other completed forms to HMRC. The address to send it to is in the form.

What happens next

It usually takes 3 weeks for HMRC to confirm your cancellation and the official cancellation date. This is either the date when the reason for your cancellation took effect (for example, when you stopped trading), or the date you asked to cancel.

HMRC will send confirmation to your or through the post if you do not apply online.

You must stop charging VAT from the cancellation date. You’ll need to keep all VAT records for 6 years.

HMRC will automatically re-register you if they realise you should not have cancelled. You’ll have to account for any VAT you should have paid in the meantime.

VAT after you cancel

You’ll have to submit a final VAT Return for the period up to and including the cancellation date.

You must account for any stock and other assets you have on this date if both of the following apply:

• you reclaimed or could have reclaimed VAT when you bought the assets
• the total VAT due on these assets is over £1,000

You must submit your final return within one month of the cancellation date, unless you are on the Cash Accounting Scheme.

If you’re on the Cash Accounting Scheme, submit your final return within 2 months of the cancellation date.

Do not wait until you’ve received all your invoices before submitting your final return. When you get them you’ll still be able to reclaim VAT.

You can transfer a VAT registration number if there’s a change of business ownership or legal status.

For example, if:

• you take over a company and want to keep using its VAT registration number
• your business changes from a partnership to a sole trader

This means the business will keep the same VAT registration number.

Apply for a transfer

Changing the legal status of your business

To transfer your VAT registration number when the legal status of your business changes (also known as a ‘change of legal entity�):

• print, fill in and post form VAT68 to HM Revenue and Customs (HMRC)
• register for VAT

You can check the progress of your application.

Buying a business

To transfer the VAT registration number:

• you and your seller must complete form VAT68 - print, fill in and post the form to HMRC
• register for VAT

HMRC will treat the form VAT68 as the seller’s cancellation and transfer to you. They do not need to fill in form VAT7.

You can check the progress of your application.

What happens next

If you’re selling your business:

• cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT
• cancel any direct debits on your VAT online account

You must also give your records to the buyer if you’re passing on your VAT number.

If you’re buying a business:

• contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant
• replace any self-billing arrangements with new ones
• set up new direct debits on your VAT online account

If you prefer to get a new VAT numberÌý

If you want to get a new VAT number rather than keeping the existing one, you need to cancel the existing VAT registration and register for VAT again.

What you need to do depends on whether you’re selling goods or services and where you’re selling from.

If you sell goods from Northern Ireland to the EU

If the total value of goods you’ve sold to customers in the EU is more than £8,818 (the ‘distance selling threshold�), you must pay VAT in the countries the goods are sent to.

Register for VAT either:

• through the VAT One Stop Shop (OSS) union scheme
• in each country where you’re supplying goods

Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU.

If you sell goods from the UK to the EU

You do not normally need to charge VAT on goods you sell to any customers outside the UK. You only need to be registered for VAT with HM Revenue and Customs (HMRC). You can charge VAT at zero rate for these sales.

Find out more about charging VAT on goods you export.

If you supply services from the UK to the EU

If you supply services from the UK to customers in the EU, you can register for the non-union VAT OSS.

Find out more about the non-union on the European Commission website.

Find out what to do if you supply digital services to customers in the EU.

You need a VAT registration number starting with XI to trade under the Northern Ireland Protocol.

You are eligible to operate under the terms of the Northern Ireland Protocol if any of the following apply:

• your goods are located in Northern Ireland at the time of sale
• you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes
• you sell or move goods from Northern Ireland to an EU country

Telling HM Revenue and Customs (HMRC) will help them to identify you as trading under the Northern Ireland Protocol. This will mean that:

• you can use VAT simplifications when you trade with the EU
• your suppliers can charge goods that they send to you from the EU at zero rate
• your trade with the EU can still be listed as ‘acquisitions and dispatchesâ€� on your VAT return

Tell HMRC you’re eligible

.

You’ll need:

• the Government Gateway user ID and password you used when you registered for VAT
• your VAT registration number
• the name of your business

After you tell HMRC

You’ll get an email from HMRC to confirm that you’ve been recorded as operating under the Northern Ireland Protocol.

After you get the email, you’ll need to start using the XI prefix before your usual VAT registration number - for example, XI 123456789 instead of GB 123456789.

Using your XI VAT registration number

You must use your XI VAT registration number on all documentation when communicating with EU customers or suppliers (for example, on invoices).

If you’re selling goods from Northern Ireland to VAT-registered customers in the EU, complete an EC Sales List.

If you’ve stopped selling or moving goods in Northern Ireland

.

You must complete any obligations you have for the following schemes before you revoke your Northern Ireland trader status:

• VAT One Stop Shop (OSS) union scheme returns
• EC sales lists
• EU VAT refunds

You will not be able to complete any obligations for these schemes once you’ve told HMRC you wish to revoke your status.