How to Register for VAT: Step-by-Step UK Guide 2026

Short answer: to register for VAT, use HMRC’s online service at gov.uk/register-for-vat, signing in with a Government Gateway user ID. You’ll need your business details, your turnover for the last 12 months and an estimate for the next 12, a UK bank account in the business’s name, and your Unique Taxpayer Reference. It’s free. HMRC asks you not to chase for 40 working days, and then posts your 9-digit VAT number and your effective date of registration. From that date you owe VAT on your sales, even if the number hasn’t arrived yet.

This guide is the how. For the when (the £90,000 threshold, the 30-day deadline and voluntary registration), see the VAT threshold guide.

How to register for VAT: the steps at a glance

Step	What you do	Where
1	Gather your details: UTR, NI number or company number, bank account, turnover	Before you start
2	Sign in, or create a Government Gateway user ID	Step 1
3	Complete the online application and choose a VAT scheme	Step 2
4	Wait for HMRC (up to 40 working days), and raise prices if you need to	While you wait
5	Get your VAT number by post and sign up for your VAT online account	Your VAT number
6	Turn on VAT in your store and on your invoices	Set up your store
7	File your first return through Making Tax Digital software	First return

Do you need to register?

You must register if your taxable turnover for the last 12 months goes over £90,000, or you expect to go over £90,000 in the next 30 days alone. You then have 30 days from the end of the month you went over to apply. The VAT threshold guide has the full rules and worked examples.

You can register voluntarily below £90,000. HMRC has a free VAT registration estimator that shows how registering might affect your prices and profit.

Can I register for VAT with no turnover?

Yes, as long as you’re in business and intend to make taxable sales. You can register before your first sale (VAT Notice 700/1, section 3.9). This suits someone setting up a workshop or buying stock, because once you’re registered you can reclaim the VAT on those costs. HMRC may ask you to show that you really plan to trade: supplier quotes, stock orders, a website or a lease will help. A hobby doesn’t count.

Two things to know first. Once registered, you have to file a return every period, even if it’s a nil return. And from your registration date, every sale you make includes VAT.

Before you start: what you need

	Sole trader	Limited company
Identity	National Insurance number, plus an ID document such as a passport or driving licence	Details of the directors
Tax references	Self Assessment UTR, if you have one	Company registration number and Corporation Tax UTR
Bank account	UK account the business uses	UK account in the company’s name
Turnover	Sales for the last 12 months, and an estimate for the next 12	The same
Other	Details from your Self Assessment return, payslips or P60	Details of the company’s Self Assessment, Corporation Tax and PAYE records

Source: gov.uk’s How to register for VAT page. A few more things that speed up the application:

• The date you went over the threshold, or the date you want to be registered from if registering voluntarily
• A clear description of what you sell, and whether you sell retail or wholesale. HMRC asks for something specific: “handmade soy candles sold online and at markets” is better than “retail”
• How much of your turnover is zero-rated, such as children’s clothing or books
• Any other businesses you’ve been involved in as a sole trader, partner or director in the last 2 years

Sole trader or limited company: who gets registered?

VAT registration belongs to the person, not the shop. If you’re a sole trader, you’re registered as an individual and your registration covers all your business activities. An Etsy shop and a freelance design business run by the same sole trader count together, and both charge VAT (VATREG02200).

A limited company is a separate legal person, so it registers in its own name with its company registration number. Register the company once it exists, not before. If you move from sole trader to limited company, the company needs its own registration, though you can ask to transfer your existing number. Our guide to sole trader or limited company covers the wider choice.

Partnerships register as a partnership and give details of every partner.

Step 1: get a Government Gateway user ID

You sign in to HMRC’s online services with a Government Gateway user ID and password. If you already file Self Assessment online, you have one. If not, you can create one the first time you sign in.

HMRC is gradually adding GOV.UK One Login as a way to sign in. If the service offers you One Login instead, follow the prompts; either way, you end up in your HMRC business tax account, where your VAT account will live.

Step 2: complete the online application

Go to How to register for VAT on gov.uk, choose Start now and sign in. You can save your progress and come back later.

The questions cover the same ground as HMRC’s paper VAT1 form:

1. Why you’re registering: you’ve gone over the threshold, you expect to, or you’re registering voluntarily
2. Your registration date: the date you became liable, or the date you’d like if registering voluntarily. A voluntary date can be backdated up to 4 years, but once registered you can’t change it
3. Your business: type of entity, name, address, contact details and what you sell
4. Your turnover: an estimate of your taxable turnover for the 12 months from your registration date
5. Zero-rated sales: if almost all your sales are zero-rated, you can ask for an exemption from registration instead
6. Your bank account: HMRC pays any VAT refunds into it. The account name should match the business name you’re registering
7. Your VAT return dates: quarterly in most cases. You can ask for monthly returns if you expect regular refunds
8. VAT schemes: you can ask to join the Flat Rate Scheme as part of the application (see choosing a VAT scheme)
9. The people involved: your details, or the directors’ or partners’ details, used to verify who’s behind the business

When you have to register by post

You can’t use the online service, and must use paper form VAT1, if you’re:

• applying for an exception because you went over the threshold only temporarily
• joining the Agricultural Flat Rate Scheme
• registering divisions of a company separately, or a few other specialist cases

Most online sellers can register online.

Using an accountant

An accountant or tax agent can register you through their own HMRC agent account. You’re still responsible for the information being right. Once you have your number, you can still set up your own VAT online account so you can see your returns and certificate.

How long does it take to register for VAT?

HMRC doesn’t publish a fixed processing time. Its guidance (VAT Notice 700/1, section 4.5) says that if you haven’t heard after 40 working days, you should contact its VAT Registration Service, and that contacting it earlier may slow things down. Forty working days is about 8 weeks.

In practice, many simple applications come back sooner, but don’t plan around a faster date. HMRC’s Check when you can expect a reply tool is updated weekly and gives an estimate based on the date you applied. If HMRC writes to ask for more information, reply quickly. Its contact page gives an email address for those replies (VAT registration contact).

The wait doesn’t change your deadline. You have to apply within 30 days of the end of the month you went over the threshold. HMRC taking 8 weeks to reply doesn’t make you late.

What to do while you wait for your VAT number

You owe VAT on sales from your effective date of registration, whether or not your number has arrived. While you wait (VAT Notice 700/1, section 5.1):

• You can raise your prices to cover the VAT you’ll owe.
• Don’t show VAT as a separate amount on invoices or receipts. You can’t charge VAT as such until you have a number.
• Tell VAT-registered customers that a VAT invoice will follow, then send it within 30 days of receiving your number. They can reclaim the VAT once they have it.
• Keep records of every sale and purchase from your effective date.
• Set money aside. Your first return will cover sales from the effective date.

Worked example: a Shopify homeware shop waiting for its number

Ellis runs a homeware shop on Shopify from Glasgow. His sales went over £90,000 in the 12 months to 31 July 2026. He applied on 12 August, and his effective date is 1 September 2026. His VAT number arrives on 20 October.

Between 1 September and 20 October, he sells £21,000 of goods. HMRC wants VAT on these sales either way. He has two choices:

	Keeps prices the same	Raises prices by 20% from 1 September
Takings, 1 Sep to 20 Oct	£21,000	£25,200
VAT owed (1/6 of takings)	£3,500	£4,200
Ellis keeps	£17,500	£21,000

If he keeps his prices the same, the VAT comes out of his margin. If he raises them, his customers pay it. Either way, he doesn’t show “VAT” on his receipts until 20 October. Say Ellis raised his prices, and a café bought £600 of mugs in that window. Once his number arrives, he sends the café a proper VAT invoice showing £500 plus £100 VAT, so the café can reclaim the £100.

Your VAT number and VAT certificate

When HMRC approves your application, it posts you:

• your 9-digit VAT registration number, usually written with the GB prefix (GB123456789)
• your effective date of registration
• when your first VAT return and payment are due
• how to set up your business tax account for VAT

HMRC will automatically sign you up for Making Tax Digital for VAT. You must then sign up for your VAT online account as soon as you have your number: sign in to your business tax account, choose “Add a tax, duty or scheme”, then “VAT and VAT Services”.

How to get your VAT certificate

Your VAT registration certificate shows your VAT number, registration date, business details and return periods. To view it:

1. Sign in to your HMRC business tax account with your Government Gateway details
2. Open your VAT account
3. Choose View VAT certificate, then print it or save it as a PDF

HMRC’s notes on form VAT1 refer to the certificate being kept on your business tax account. Accountants can see it once you’ve authorised them as your agent. Marketplaces and some suppliers may ask for a copy.

How can I find my VAT registration number?

• On the registration letter HMRC posted to you
• On your VAT certificate in your business tax account
• On past VAT returns in your accounting software
• On invoices you’ve issued since registering
• From your accountant, if they act for you

How to find a company’s VAT registration number

There’s no public search by company name. To find out if a company is VAT registered:

1. Look at their invoices or receipts. A VAT-registered business has to show its VAT number on VAT invoices.
2. Look at their website. UK businesses selling online that are registered for VAT have to make their VAT number available on their site (Electronic Commerce Regulations 2002, regulation 6). Check the footer, the “About” or “Legal” page, or the terms and conditions.
3. Ask them. Any business that charges you VAT should be happy to give you its number.
4. Check the number with HMRC’s free Check a UK VAT number service. It confirms whether the number is valid and shows the name and address it’s registered to. If you’re VAT-registered yourself, it can also give you proof of when you checked.

Companies House doesn’t publish VAT numbers, and HMRC’s checker only works if you already have the number. You can’t use it while your own VAT application is pending.

Use our free tools to check numbers quickly:

• UK VAT number checker: validates GB numbers and links to HMRC’s checker
• EU VAT number checker: checks EU numbers against the European Commission’s VIES system

If an invoice shows VAT and the number doesn’t check out, don’t reclaim the VAT until the supplier gives you a valid number.

Choosing a VAT scheme

Standard VAT accounting is the default: you pay HMRC the VAT you charged, less the VAT you paid on costs. These schemes can make life simpler or cheaper:

Scheme	How it works	Who it suits	Turnover limit
Standard accounting	VAT on sales minus VAT on costs, quarterly	Most sellers, especially with high VAT-able costs	None
Flat Rate Scheme	Pay a fixed percentage of VAT-inclusive turnover	Sellers with low costs who aren’t limited cost businesses	£150,000 to join, excluding VAT
Margin scheme	VAT on the margin of second-hand goods	Vinted, eBay and vintage resellers buying from private sellers	None
Cash accounting	VAT when you’re paid, not when you invoice	Sellers who invoice businesses and wait to be paid	£1.35 million to join
Annual accounting	One return a year, with advance payments	Sellers who want fewer returns and steady cash flow	£1.35 million to join

You can ask to join the Flat Rate Scheme when you register. The Annual Accounting Scheme has its own form (VAT600AA, or VAT600AA/FRS to join both). The margin scheme needs no application, just the right records. For marketplace sellers, the order value (not your payout) is what counts in every scheme.

Setting up VAT in your store

From your effective date, your store needs to charge VAT, and from the day your number arrives, your receipts and invoices need to show it. Follow the guide for your platform:

• Shopify VAT setup
• WooCommerce VAT setup
• Etsy VAT setup
• BigCommerce VAT setup
• TikTok Shop VAT setup
• Instagram, Facebook or a custom-built store

Add your VAT number to each marketplace’s tax settings, to your invoices and to your website footer. Check each product’s VAT rate: most goods are 20%, but children’s clothing and books are 0%. The VAT rates section has the details, and the UK VAT setup checklist walks through everything in order.

Your first VAT return under Making Tax Digital

All VAT-registered businesses have to keep digital records and file returns using software that works with Making Tax Digital (VAT Notice 700/22). You can’t type your figures into the HMRC website.

1. Choose software. Accounting software like Xero, QuickBooks or FreeAgent works, or a spreadsheet linked to HMRC through bridging software. HMRC keeps a list of compatible software. Copying and pasting figures between programs isn’t allowed; the data has to flow through digital links.
2. Connect it to HMRC with your Government Gateway details.
3. Check your first period. It starts on your effective date of registration and ends on the date in HMRC’s letter, so it may not be a neat 3 months.
4. Reclaim pre-registration VAT. On your first return, you can reclaim VAT on goods you bought for the business up to 4 years before your registration date that you still have, and on services from up to 6 months before.
5. File and pay on time. The return and payment are due 1 month and 7 days after the end of the period. Late returns earn penalty points, and late payment brings penalties from day 16 plus interest (late payment penalties).

Does it cost anything to register for VAT?

No. HMRC doesn’t charge anything to register for VAT, and gov.uk’s registration pages list no fee. The costs come afterwards: Making Tax Digital software, usually a monthly subscription, and an accountant if you use one. Some websites charge to “process” a VAT registration. They submit the same free form for you.

Watch this date: the Autumn Budget 2026 is on 28 October 2026. Everything on this page reflects the rules on that date. In 2026 HMRC also consulted on making Direct Debit the required way to pay VAT; no start date had been set when we checked. We’ll update this page if anything changes.

How GoodVat helps

Registering is the start. After that, every sale needs the right VAT, every invoice needs your number, and every quarter needs a return. GoodVat:

• Tracks your turnover against the £90,000 threshold across your sales channels, so you know when to register
• Registers you for VAT with HMRC, and abroad if you need to be
• Calculates the right VAT at checkout for every product, and sends compliant invoices
• Files your Making Tax Digital VAT returns

We connect to Shopify, WooCommerce, BigCommerce, Amazon, Etsy, Stripe, PayPal, Xero, QuickBooks and more. eBay is coming soon, and for Vinted or TikTok Shop we work from your sales exports.

Need to register for VAT?

Tell us where you sell and roughly what you turn over. We’ll confirm whether and when you need to register, handle the application with HMRC, set up the right VAT in your store and file your returns from then on.

Ask a tax expertor email hello@goodvat.com

A real person replies within one business day

FAQ

How do I register for VAT?

Most businesses register online through HMRC’s VAT registration service on gov.uk, signing in with a Government Gateway user ID (you can create one as you go). You’ll be asked for your business details, turnover, bank account and, for a company, its company registration number. A few types of business, such as those applying for an exception, have to use paper form VAT1.

How long does it take to get a VAT number?

HMRC doesn’t promise a fixed time. Its VAT Notice 700/1 says to contact its VAT Registration Service if you haven’t heard after 40 working days, and contacting it sooner can slow your application down. Many applications come back sooner, but plan for up to 8 weeks.

Do you have to pay to be VAT registered?

No. HMRC doesn’t charge a fee to register for VAT. You may pay for Making Tax Digital software to file your returns, or for an accountant’s help, but registering itself costs nothing. Be wary of websites that charge to submit the application for you.

Can I register for VAT with no turnover?

Yes, if you’re genuinely in business and intend to make taxable sales. You can register voluntarily before your first sale, and HMRC may ask for evidence of your plans, such as supplier orders or a website. Once registered, you must file VAT returns every period, even if they show nothing.

How can I find my VAT registration number?

It’s on the registration letter HMRC posts to you, on your VAT registration certificate in your HMRC business tax account, on past VAT returns in your accounting software, and on every VAT invoice you’ve issued. Your accountant can also see it if they act for you.

How do I find out if a company is VAT registered?

Look for a VAT number on their invoices, receipts or website. VAT-registered businesses selling online are required to make their VAT number available on their site. Then check the number with HMRC’s free ‘Check a UK VAT number’ service, which shows the name and address it’s registered to. You can’t search by company name, and Companies House doesn’t list VAT numbers.

What can I do while waiting for my VAT number?

You owe VAT from your effective date of registration, even before the number arrives. You can raise your prices to cover it, but you mustn’t show VAT separately on invoices yet. Tell VAT-registered customers you’ll send VAT invoices, then send them within 30 days of getting your number.

How do I get my VAT certificate?

Sign in to your HMRC business tax account with your Government Gateway details, open your VAT account, and choose the option to view your VAT certificate. You can print it or save it as a PDF. HMRC also posts your VAT number and registration details to you when your application is approved.

Related guides

• VAT threshold 2026: when you have to register, the deadline and voluntary registration
• UK VAT setup checklist: everything to do after registering, in order
• Flat Rate VAT Scheme: percentages, the 16.5% rate and whether it saves you money
• VAT margin scheme: VAT on the margin for second-hand resellers
• Selling to UK customers: VAT rates, invoices and quarterly returns
• Monitoring the VAT threshold: keeping track of the £90,000 across every channel
• Sole trader or limited company: which structure suits an online seller