Guidance

How to get an agent reference number for VAT

Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.

You only need to apply for a VAT agent reference number if you’re not VAT registered. If you’re already VAT registered, you can use the VAT number you already have as your agent reference number to enrol.

The VAT, VAT MOSS, NOVA and VAT EU Refunds for Agents services are all linked in the HMRC online services account.

If you get an agent reference number and enrol one of these services, the others will automatically be added to your account. If you remove any one of these linked services, they will all be removed from your account and you will have to add them again.

What you’ll need

To get an agent reference number for VAT, VAT MOSS, NOVA or VAT EU Refunds for Agents, you need to apply for one online.

You’ll need your:

  • Government Gateway user ID and password
  • full name
  • business address (not a PO box)

Get an agent reference number

Use the online service to get an agent reference number, if you’re not already VAT registered.

When you’ve got your agent reference number

Once you’ve got your agent reference number:

  1. Sign into HMRC Online Services to enrol the tax services you want onto your account.

  2. Enrol the tax services you want on your account.

  3. When you reach the screen called ‘Request access to VAT for Agents’, do not select the green ‘Continue’ button. Make sure you select the link which says ‘You will then need to request access to Non VAT Registered Agents’ and follow the instructions on screen.

Published 7 September 2022