Guidance

Register for VAT

Use the online service or VAT1 postal form to register a new or existing business or one you're taking over.

Who should register

Register for VAT if you’re starting a new business, registering your existing business or taking over an existing business in the UK.

Businesses with a taxable turnover of more than £85,000 must register for VAT and keep digital records. Find out more about when to register for VAT.

Register online

Most businesses can register online. This includes partnerships and a group of companies registering under one VAT number.

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

Register by post

You must use the VAT1 print and post form (PDF, 405KB, 14 pages) if you cannot register online.

Use the notes to help (PDF, 220KB, 15 pages) complete the VAT 1 registration form.

Fill in the print and post form and send it to HMRC.

You may have to complete an additional form to attach to your VAT1 registration form.

Additional forms

You will have to complete an additional form for some business activities and attach it to the VAT1 form.

If you’re:

  • joining the Agricultural Flat Rate Scheme use form VAT98

  • registering a group of companies with separate VAT numbers use VAT50 and VAT 51

  • an EU business distance selling into the UK use VAT1A

  • importing goods worth more than £85,000 from an EU country use VAT1B

  • disposing of assets and you have claimed Directive refunds on them use VAT1C

The VAT 1 form will remind you to complete one of these forms.

What happens next

Online applications take around 20 days.

Print and post application take up to 30 days.

If we need more information, we’ll ask for it whilst we’re processing your form but it may cause delay.

Once you’re registered

After we approve your application you’ll get a 9-digit VAT number and other information you need.

Published 2 October 2014
Last updated 27 November 2020 + show all updates
  1. We have added an updated VAT1 Welsh form and notes

  2. English VAT1 form and notes have been updated

  3. Added translation