How do I register for VAT?
- Confirm your registration date. Use the checker or the threshold rules. The date decides what VAT you owe, so get it right before you apply.
- Create or sign in to a Government Gateway account for the business.
- Start the online application at GOV.UK’s Register for VAT service, or ask an agent to apply through their agent portal.
- Enter your business details: legal entity, name, principal place of business, directors or partners, and contact details.
- Describe your business activities clearly and specifically. HMRC uses this to check your application.
- Estimate your taxable turnover for the 12 months from your registration date. Your last 12 months is a sensible starting point.
- Add bank details and choose your VAT return periods. You can ask for periods that match your financial year.
- Submit and wait. HMRC either sends your VAT number or asks for more information.
What documents do I need to register for VAT?
UK limited company
- Company registration number and date of incorporation
- Corporation Tax Unique Taxpayer Reference (UTR)
- Details of each director, including National Insurance number where they have one
- Business bank account details
- A description of what you sell and who to
- Turnover to date and your 12-month estimate
Overseas business (NETP)
- Certificate of incorporation from your home country, and your local tax or company number
- Articles of association or equivalent constitution
- Your principal place of business outside the UK
- Details of each director or owner
- Evidence of UK trading, such as contracts, marketplace account details or invoices
- A description of what you sell to UK customers
- Bank account details
If you appoint a tax representative, both of you also complete form VAT1TR.
Can I register for VAT without a UK bank account?
Yes. Overseas businesses can register without a UK bank account, and HMRC’s registration manual includes guidance on overseas bank accounts for NETPs. Make sure you can pay HMRC in pounds from abroad before your first return is due.
When do I need a paper form?
Most businesses register online. You need a paper form only in specific cases: VAT1A for distance selling into Northern Ireland, VAT1B for relevant acquisitions into Northern Ireland, VAT1C for relevant supplies of assets, VAT2 for partnership details, and VAT68 to take over an existing VAT number. The paper VAT1 has to be requested by phone.
What should I do while I wait for my VAT number?
- Start keeping VAT records from your registration date.
- You can charge VAT from your registration date. Until your number arrives, show prices as VAT-inclusive, don’t show VAT as a separate amount, and note on the invoice that a VAT number has been applied for. Once your number arrives, send proper VAT invoices for those sales within 30 days, so VAT-registered customers can reclaim the VAT.
- Once your number arrives, send VAT invoices for sales since your registration date within 30 days.
- Set up Making Tax Digital compatible software, because your first return will need it.
Can a UK company with overseas directors register for VAT?
Yes. A UK company with directors abroad registers in the normal way and, if it is UK-established, uses the £90,000 threshold. HMRC’s online service can struggle with overseas directors who have no National Insurance number or UK tax reference. If it won’t accept their details, HMRC will consider a paper VAT1 application instead, which you request by phone.
Common reasons applications get delayed
- A vague business description, such as “consultancy” or “trading”
- A registration date that doesn’t match the turnover figures
- For overseas businesses, a registration address that is a registered office or mail-forwarding address
- An overseas director without a UK tax reference that the online service won’t accept
See how long registration takes.
What happens if HMRC rejects my VAT application?
HMRC writes to explain why. You can correct the problem and apply again, or ask for a review if you think the decision is wrong. The most common causes are inaccurate details, a business description HMRC doesn’t understand, and a lack of evidence that you are trading or about to trade. Your duty to register, and the VAT you owe from your registration date, carry on while you reapply.
Want us to register you?
We prepare and submit the application as your agent, and answer HMRC’s questions until your number arrives. Fixed fee.
Frequently asked questions
Can an accountant register for VAT on my behalf?
Yes. An agent can apply through HMRC’s agent services. You are still responsible for the information in the application being accurate.
How much does it cost to register for VAT with HMRC?
Nothing. HMRC doesn’t charge for VAT registration. See our pricing if you want us to do it for you.
Can I save the online application and come back to it?
Yes, the online service lets you save your progress and return to it, so you can gather documents as you go.
What happens after I register?
HMRC sends your VAT number and certificate. You then charge VAT, keep digital records and file returns, usually every three months, under Making Tax Digital.
Related guides
Sources
General information based on HMRC guidance as at 27 September 2026, not advice for your situation. Rules change and depend on your facts. Talk to us before acting.