Most businesses register for VAT online through GOV.UK. You must register once your taxable turnover goes over £90,000 in any rolling 12 month period, or when you expect to pass £90,000 in the next 30 days on its own. You can also register by choice below that level.
When you must register
You have to register if either of these is true:
- Your taxable turnover has gone over £90,000 in the last 12 months.
- You expect it to go over £90,000 in the next 30 days alone.
The 12 month figure is a rolling total, not a tax year. Check it at the end of each month.
What you need before you start
Have these details ready:
- Your business type and what you sell
- Your turnover figures
- Your business bank account details
- Your National Insurance number or Unique Taxpayer Reference
- Details of any business you have bought or taken over
[ Infographic: Four steps to register for VAT ]
Brief: a simple numbered path showing check turnover, gather details, apply online, receive VAT number.
Alt text: Four steps to register for VAT, from checking turnover to receiving a VAT number.
Caption: Registering for VAT in four steps.
The steps to register
- Check you need to register. Confirm your turnover has passed £90,000, or that you want to register by choice.
- Set up a Government Gateway account. You use this to apply and to manage VAT later.
- Apply online on GOV.UK. Fill in your business details and the date you became liable.
- Wait for your VAT number. HMRC usually sends it within a few working days, by post or to your account.
Most businesses can apply online. A small number have to apply by post using a paper form, for example some groups and overseas cases.
What happens after you register
Once you are registered you must:
- Charge VAT at the right rate on your sales
- Give customers VAT invoices
- Keep digital records and file VAT returns under Making Tax Digital
- Pay any VAT you owe by the deadline
Your registration starts from a set date, called your effective date of registration. You must account for VAT from that date, even if your VAT number has not arrived yet. While you wait, you can raise your prices to cover the VAT, then reissue proper VAT invoices once the number comes through.
Registering before you reach the threshold
You can register by choice below £90,000. This is voluntary registration. It helps if you sell mainly to other VAT registered businesses or you want to reclaim VAT on your costs.
Frequently asked questions
How do I register for VAT? Apply online on GOV.UK through your Government Gateway account. Give your business details and the date you became liable, then wait for your VAT number.
How long does VAT registration take? HMRC usually sends your VAT number within a few working days, though some cases take longer.
When must I register for VAT? Once your taxable turnover passes £90,000 in any rolling 12 month period, or when you expect to pass it in the next 30 days alone.
Can I register for VAT voluntarily? Yes. You can register below £90,000 if it suits your business, for example to reclaim VAT on costs.
What do I do before my VAT number arrives? Account for VAT from your effective date, raise prices to cover it, then reissue proper VAT invoices once your number comes through.