You must register if either:
\n\nThis guide is also available in Welsh (Cymraeg).
\nYou must also register (regardless of taxable turnover) if all of the following are true:
\n\nIf you’re not sure if this applies to you, read the guidance on non-established taxable persons (NETPs) - basic information in who should register for VAT - VAT notice 700/1.
\n\nYou can choose to register for VAT if your turnover is less than £90,000 (‘voluntary registration’).
\n\nYou must pay HM Revenue and Customs (HMRC) any VAT you owe from the date they register you.
\n\nYou do not have to register if you only sell VAT exempt or ‘out of scope’ goods and services.
\n\nIf you run a private school, find out if you need to register for VAT.
\nTaxable turnover is the total value of everything you sell that is not VAT exempt or ‘out of scope’ goods and services.
\n\nIt also includes:
\n\nYou must register if your total taxable turnover for the last 12 months goes over £90,000.
\n\nYou 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.
\n\nOn 15 July your total taxable turnover for the last 12 months is £100,000. That’s the first time it has gone over the VAT threshold. You must register by 30 August. Your effective date of registration is 1 September.
\nYou must register if you realise that your total taxable turnover is going to go over the £90,000 threshold in the next 30 days.
\n\nYou 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.
\n\nOn 1 May, you arrange a £100,000 contract to provide services. You’ll be paid at the end of May. You must submit your VAT registration application by 30 May. Your effective date of registration will be 1 May.
\nYou’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 EU VAT-registered suppliers to use in your business.
\n\nYou must register for VAT if the combined taxable turnover of the new business and your existing business is over the threshold.
\n\nIf you register late, you must pay VAT on any sales you’ve made since the date you should have registered.
\n\nYou might need to pay a penalty, depending on how much you owe and how late your registration is.
\nYou can apply for a registration ‘exception’ if your taxable turnover goes over the threshold temporarily.
\n\nHMRC will consider your exception and write to confirm if you get one. If not, they’ll register you for VAT.
\n\nIf 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.
\n\nIf 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.
\n\nApply for an exemption from registration either:
\n\nonline using the register for VAT online service
\nby post - contact HMRC to request the VAT1 registration form
\nIf 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.
\n\nHMRC 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.
\n\n","slug":"when-register-for-vat","title":"When to register for VAT"},{"body":"You can usually register for VAT online.
\n\nYou can start charging VAT on your sales and reclaiming VAT on items you bought from your ‘effective date of registration’.
\n\nThe information you’ll need to register for VAT depends on the type of your business.
\n\nYou’ll need:
\n\nYou will also need information about:
\n\nYou’ll need:
\n\nYou will also need information about:
\n\nYou need to sign in to register for VAT. If you do not already have sign in details, you’ll be able to create them when you sign in for the first time.
\n\nYou 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.
\nYou’ll need to fill in extra forms during your online registration, depending on your type of business.
\n\nYou must register by post using VAT1 if:
\n\nYou can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.
\n\nIf you’re using an agent, you can still sign up for a VAT online account when you receive your VAT registration number.
\n\nAfter you’ve registered for VAT you’ll get:
\n\nYou’ll get this information by post.
\n\nHMRC will sign up your business to Making Tax Digital for VAT, unless it is exempt, or you’ve applied for an exemption.
\n\nYou must sign up for a VAT online account as soon as you receive your VAT registration number.
\n\nSign in using your details.
\nSelect ‘Add a tax, duty or scheme now’.
\nSelect ‘VAT and VAT Services’.
\nChoose from the list of services.
\nIf you’ve already registered for VAT and you’re waiting to hear back, check when you can expect a reply.
\nYou 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.
\n\nOn 1 May, you arrange a £100,000 contract to provide services to a new customer. You register for VAT because you know you’ll go over the threshold in the next 30 days.
\n\nYour effective date of registration is 1 May. This means you’ll need to pay VAT to HMRC on any invoices you raise from that date.
\n\nTo account for the VAT you’ll need to pay, tell your customer that you’ll be adding 20% to the original contract amount of £100,000 and then raise an invoice for £120,000.
\n\nAfter you get your VAT registration number, reissue the invoice showing the full amount including the £20,000 VAT. Your customer does not need to make any extra payment but can now reclaim the additional £20,000 from HMRC on their next VAT return.
\nYou must keep your VAT registration details up to date. Some changes mean you have to cancel your VAT registration or transfer your VAT registration.
\n\nTell HM Revenue and Customs (HMRC) within 30 days of any changes to the:
\n\nYou might need to pay a penalty if you do not tell HMRC about changes within 30 days.
\nUse your online account to update:
\n\nSign in to your VAT online account.
\n\nContact HMRC to tell them about the change.
\n\nYou must send form VAT2 to the VAT Registration Service to report changes to a partner’s details, such as name or address.
\n\nWho 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.
\n\nIf you have a CRN, tell Companies House. They’ll tell HMRC.
\n\nIf you’re registered for Self Assessment, tell the Self Assessment team.
\n\nYour business tax account will show your new company name within 15 days.
\n\nIf you’re overseas, contact HMRC to update your company name.
\n\nYou must tell HMRC at least 14 days in advance if you’re changing your bank details.
\n\nIf 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.
\n\nIf 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.
\n\nYou 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.
\n\nTo tell HMRC, do both of the following:
\n\nIf you’re reporting an illness, include a copy of the Power of Attorney with form VAT68.
\n\nIf you’re an acting insolvency practitioner and want to change VAT registration details you must contact HMRC.
\n\nIf 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.
\n\n","slug":"changing-your-details","title":"Changing your VAT details"},{"body":"You must cancel your registration if you’re no longer eligible to be VAT registered. For example:
\n\nYou must cancel within 30 days if you stop being eligible or you might be charged a penalty.
\nIf 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:
\n\nHMRC will automatically cancel your Economic Operators Registration and Identification (EORI) number at the same time as they cancel your VAT registration.
\n\nFind out what to do if you still need an EORI number, and to keep using authorisations or licences.
\n\nYou do not need to cancel your VAT registration if:
\n\nYou can cancel your VAT registration online if:
\n\nTo cancel your VAT registration online, you’ll need your sign in details.
\n\n\n\nYou must cancel by post if:
\n\nCancel your registration by post using form VAT7.
\n\nYou’ll need to fill in the form fully before you can print it. You cannot save a partly completed form.
\n\nPrint and send your completed VAT7 form with any other completed forms to HMRC. The address to send it to is in the form.
\n\nHMRC will contact you to confirm your cancellation. This will usually be within 40 working days, although it may take longer during busy periods. Check when you can expect a reply from HMRC.
\n\nHMRC will send confirmation either:
\n\nThe confirmation will include your official cancellation date. This will be either:
\n\nYou must stop charging VAT from the cancellation date. You’ll need to keep all VAT records for 6 years.
\nHMRC 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.
\n\nYou’ll have to submit a final VAT Return for the period up to and including the cancellation date.
\n\nYou must account for any stock and other assets you have on this date if both of the following apply:
\n\nYou must submit your final return by the due date. Your due date will be sent to you by post or you can check your VAT online account.
\n\nDo 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.
\n\n","slug":"cancel-your-registration","title":"Cancel your VAT registration"},{"body":"You can transfer a VAT registration number if there’s a change of business ownership or legal status.
\n\nFor example, if:
\n\nThis means the business will keep the same VAT registration number.
\n\nTo transfer your VAT registration number when the legal status of your business changes (also known as a ‘change of legal entity’):
\n\nYou can check the progress of your application.
\n\nTo transfer the VAT registration number:
\n\nHMRC will treat the form VAT68 as the seller’s cancellation and transfer to you. They do not need to fill in form VAT7.
\n\nYou can check the progress of your application.
\n\nIf you’re selling your business:
\n\nYou must also give your records to the buyer if you’re passing on your VAT number.
\n\nIf you’re buying a business:
\n\nIf 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.
\n\n","slug":"transfer-your-registration","title":"Transfer your VAT registration"},{"body":"What you need to do depends on whether you’re selling goods or services and where you’re selling from.
\n\nIf 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.
\n\nRegister for VAT either:
\n\nCheck how to report and pay VAT on distance sales of goods from Northern Ireland to the EU.
\n\nYou 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.
\n\nFind out more about charging VAT on goods you export.
\n\nIf you supply services from the UK to customers in the EU, you can register for the non-union VAT OSS.
\n\nFind out more about the non-union VAT OSS on the European Commission website.
\n\nFind out what to do if you supply digital services to customers in the EU.
\n\n","slug":"register-vat-eu-countries","title":"Registering for VAT in EU countries"},{"body":"You need a VAT registration number starting with XI to trade under the Northern Ireland Protocol.
\n\nYou are eligible to operate under the terms of the Northern Ireland Protocol if any of the following apply:
\n\nCheck if you’re already identified as trading under the Northern Ireland Protocol.
\nTelling HM Revenue and Customs (HMRC) will help them to identify you as trading under the Northern Ireland Protocol. This will mean that:
\n\nUse this service to tell HMRC you’re eligible.
\n\nYou’ll need:
\n\nYou’ll get an email from HMRC to confirm that you’ve been recorded as operating under the Northern Ireland Protocol.
\n\nAfter 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.
\n\nYou must use your XI VAT registration number on all documentation when communicating with EU customers or suppliers (for example, on invoices).
\n\nIf you’re selling goods from Northern Ireland to VAT-registered customers in the EU, complete an EC Sales List.
\n\nIf you do not tell HMRC or use an XI VAT registration number, it could mean that you pay or charge the wrong VAT on goods.
\nUse this service to tell HMRC you’ve stopped selling or moving goods in Northern Ireland.
\n\nYou must complete any obligations you have for the following schemes before you revoke your Northern Ireland trader status:
\n\nYou will not be able to complete any obligations for these schemes once you’ve told HMRC you wish to revoke your status.
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