How to register
Register for VAT
Most businesses can register online – including partnerships and a group of companies registering under one VAT number.
By doing this you’ll register for VAT and create a VAT online account (sometimes known as a ‘Government Gateway account’). You need this to submit your VAT Returns to HM Revenue and Customs (HMRC).
When you can’t register online
- you want to apply for a ‘registration exception’
- you’re an EU business ‘distance selling’ to the UK
- you import (‘acquire’) goods from another EU country
- you’re joining the Agricultural Flat Rate Scheme
- you’re registering the divisions or business units of a body corporate under separate VAT numbers
- you’re disposing of assets on which 8th or 13th Directive refunds have been claimed
Getting your certificate
You should get a VAT registration certificate within 14 working days, though it can take longer.
- to your VAT online account
- by post – if an agent registers you or you can’t register online
What you need to know
You need to provide details like your turnover, business activity and bank details.
Your registration date is known as your ‘effective date of registration’. You’ll have to pay HMRC any VAT due from this date.