Key facts
- Register online through your HMRC Government Gateway account.
- You must register within 30 days of exceeding the £90,000 threshold.
- HMRC aims to issue your VAT number within 30 working days.
- Once registered, you must charge VAT, file returns, and keep digital records.
When Your Business Must Register for VAT
You must register for VAT if:[2]
- Your VAT taxable turnover exceeded £90,000 in the last 12 months (historic test)
- You expect it to exceed £90,000 in the next 30 days alone (future test)
- You take over a VAT-registered business
- You receive goods worth more than £90,000 from the EU (Northern Ireland only)
How to Register
Most businesses register online:[3]
- Sign in to your Government Gateway account (or create one)
- Select “Register for VAT”
- Provide your business details: name, address, contact information
- Enter your estimated taxable turnover
- Choose your VAT accounting date (the end of your first VAT period)
- Select a VAT scheme if applicable (Flat Rate, Cash Accounting, Annual Accounting)
- Submit your application
What You’ll Need
- Your business details (name, address, legal structure)
- National Insurance number or company registration number
- Bank account details
- Estimated taxable turnover for the next 12 months
- Details of any EU trade (if in Northern Ireland)
Your Effective Date of Registration
Your registration is effective from:[2]
- Historic test: The first day of the second month after you exceeded the threshold
- Future test: The date you first expected to exceed the threshold
- Voluntary: The date you request (or a date agreed with HMRC)
Tip: You can start charging VAT before you receive your VAT number. Adjust your first VAT Return to include sales from the effective date.
What Happens After Registration
Once registered:[1]
- HMRC sends your VAT registration certificate (VAT4) with your VAT number
- You must start charging VAT on taxable supplies from your effective date
- Sign up for Making Tax Digital and connect MTD-compatible software
- File VAT Returns (usually quarterly) by the deadline
Reclaiming Pre-Registration VAT
You can reclaim VAT on eligible purchases made before registration:
- Goods: Up to 4 years before registration (if still held by the business)
- Services: Up to 6 months before registration
Frequently Asked Questions
How do I register for VAT in the UK?
You register for VAT online through your HMRC Government Gateway account. You will need your business details, National Insurance or company registration number, bank details, and estimated taxable turnover.
How long does it take to get a VAT number?
HMRC aims to issue your VAT registration number within 30 working days of your application.
Can I reclaim VAT on purchases made before I registered?
Yes. You can reclaim VAT on goods purchased up to 4 years before registration (if still held) and on services purchased up to 6 months before registration.
When must I register for VAT?
You must register within 30 days of your VAT taxable turnover exceeding £90,000 in the last 12 months, or if you expect it to exceed £90,000 in the next 30 days alone.
Can I charge VAT before I receive my VAT number?
Yes. You can start charging VAT from your effective date of registration even before receiving your VAT number, and adjust your first VAT Return accordingly.
Further Reading
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Sources
- Register for VAT — GOV.UK
- VAT registration thresholds — GOV.UK
- How to register for VAT — GOV.UK