In this section:
- When you must register for VAT and when you can choose to register
- How to register for VAT
- Register for VAT or file your VAT return online
- VAT registration when you take over a business
- Registering for VAT as a group, division or joint venture
- Appointing someone to deal with your VAT affairs
- What happens if you register for VAT late?
- How long it takes to be registered and what to do in the meantime
- Reclaiming VAT on purchases made before VAT registration
How to register for VAT
To register for VAT you will need to fill in one or more forms and submit them to HM Revenue & Customs (HMRC) for approval. You will then receive a VAT registration number and certificate.
Most applications for VAT registration can be completed online. All other necessary VAT registration forms are available to download from the HMRC website.
On this page:
- How to register for VAT
- Registering for VAT online
- How to register for VAT online
- How to register a group of companies
- How to register for VAT if you do business internationally
- More useful links
How to register for VAT
To register for VAT you will need to fill in one or more forms and submit them to HMRC for approval.
The number of forms you will need to complete will depend on your own particular circumstances. Most businesses only need to complete one form. Exceptions include partnerships where one extra, simple, form listing partners details is needed and registering a group of companies.
Most applications for VAT registration can be completed online. All other necessary VAT registration forms are available to download from the HMRC website.
If you send your registration form by post, send it to:
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Registering for VAT online
Basic VAT registration can currently be completed online. From 2010 all applications for VAT registration will be filled in and submitted online.
Advantages of registering for VAT online
Compared to downloading and printing a form, filling it in by hand and posting it, applying for VAT registration online is:
- more secure
- quicker - the form takes less time to fill in and there are no postal delays
- easier due to the on-screen help that guides you through the process
- certain because you get immediate on-screen acknowledgment that HMRC has received your application
- more environmentally friendly
How to register for VAT online
To register for VAT, you first need to register with the HMRC online VAT registration service - VAT Online.
Find more information about setting up an online VAT account
Get information on when you must register for VAT and when you may voluntarily register for VAT
You can also download the basic VAT registration form and notes to familiarise yourself with the process before you actually register.
Get form VAT 1 to apply for VAT registration and see guidance notes on completing it
Find explanatory notes about applying for VAT registration (VAT1 notes)
How to register a group of companies
Two or more companies can apply to be treated as one VAT-registered entity. One of the companies registers for VAT on behalf of the group and all the companies in the group account for VAT via this representative member.
You can download the application forms to register a group of companies, but the registration cannot currently be completed online. The forms must be printed out for completion, and then sent to:
HM Revenue & Customs
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
Find out about VAT registration for a group of companies
Find the application form VAT 50 for VAT group treatment
Find the company details form VAT 51 to be used with an application for VAT group treatment
How to register for VAT if you do business internationally
Application for registration if you acquire goods from other EU countries
If you acquire goods from another EU country worth £67,000 or more and import them into the UK, you must register for VAT in the UK.
You can download the application form to register for VAT for acquisitions, but the registration cannot currently be completed online. The form must be printed out for completion, and then sent to this address:
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Find out more about registering for VAT if you acquire goods from other EU countries
Find form VAT 1B Application for Registration: Acquisitions
Find out about VAT for international traders
VAT registration notification for businesses who do not have a UK place of business who sell to UK customers
If you sell goods in the UK which are VAT taxable worth £67,000 or more but you do not have a place of business in the UK, you must still register for VAT in the UK as a Non-Established Taxable Person (NETP).
You can download the application form VAT 1 to register for VAT as a NETP, but your registration cannot currently be completed online. You must print the form, complete it, and then send it to:
The Non Established Taxable Persons Unit (NETPU)
HM Revenue & Customs
Ruby House
8 Ruby Place
Aberdeen
AB10 1ZP
Get form VAT1 ‘Application for Registration’ to register as a NETP
Find out about VAT for international traders
VAT registration application for EU businesses 'distance selling' to UK customers
If the value of goods that you sell from another EU country to UK customers - distance selling - is £70,000 or more, then you must register for VAT in the UK. If you sell goods from another country which are liable to excise duty in the UK, such as tobacco or alcohol, then you must register for VAT in the UK regardless of their value.
You can download the application form to register for VAT as non-UK business distance selling to UK customers, but the registration cannot currently be completed online. The form must be printed out for completion, and then sent to:
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Find out more about registering for VAT if you make distance sales to UK customers
Get form VAT1A VAT registration application for foreign businesses distance selling to UK customers
Find out about VAT for international traders
More useful links
Read more about if you need to register for VAT in VAT notice 700/1
