In this section:
This guide sets out how to sign up for VAT online services, which is the first step to submitting your VAT Return online. It explains how the registration and enrolment process works, and lists the other things you can do online.
Since April 2010 most VAT-registered businesses have been required to submit their VAT Returns online and pay any VAT due electronically. HM Revenue & Customs (HMRC) plans, from 1 April 2012, to extend this requirement to virtually all VAT-registered businesses.
The VAT Online service is a quick, convenient, reliable and secure way of taking care of many of your VAT tasks.
On this page:
Services for VAT-registered businesses You can carry out the following tasks online:
Your agent or accountant can carry out the following tasks online for you:
Before you can use VAT online services, you'll need to register with HMRC's Online Services. When doing this, you'll be able to sign up for various services, including VAT Online. You'll be able to submit your VAT Return as soon as you've signed up for VAT online services.
Register for HMRC Online Services
To enrol for VAT Online, you will need the following five pieces of information about your business:
You will be able to find the first three pieces of information on your VAT4 (certificate of registration). The fourth and fifth are on the last VAT Return you submitted.
Email HMRC for your effective date of registration (EDR)
If you have recently registered for VAT and have not yet submitted a return, you will need to select N/A for the 'final month of last VAT Return submitted' and enter 0.00 (zero) for the 'Box 5' figure on last VAT Return submitted.
If the box 5 figure for your last return submitted was a negative figure, you should enter the numbers without the minus sign (so it in effect becomes a positive amount).
If you don’t have a UK postcode and you receive VAT Returns and
other correspondence from the HMRC office in Aberdeen, please use the
postcode AB10 1ZP.
If you are based in the Channel Islands, please use your own postcode.
If you’re having technical problems with HMRC’s Online Services or if you need information about the five facts necessary for you to enrol, you can telephone the VAT Online Services Helpdesk.
Contact the VAT Online Services Helpdesk
You'll be able to submit any VAT Returns that are due as soon as you've registered and enrolled for VAT online services.
To be able to use other VAT online services you'll need to wait for an Activation Code (also known as an Activation PIN) to be sent to you by post. The envelope will be marked 'Government Gateway'.
You'll need the activation code to:
Your Activation Code can take up to a week to arrive. Also bear in mind that your Activation Code is only valid for 28 days. If you don't activate the service within that period, you'll have to re-enrol for the service and wait for the new Activation Code to arrive by post.
If you lose your Activation Code before the 28 days have expired, then a new one can be requested online. Just log into your account and follow the instructions.
Register and enrol to use VAT online services.
You may have already signed up for other HMRC online services, such as Self Assessment Online or PAYE Online for employers. To add VAT Online to the services you use, take the following steps:
When you've enrolled for VAT Online, you can start using some of the services immediately, such as submitting your VAT Return, if one is due. HMRC will send you an Activation Code in the post so you can use the full range of services offered within VAT Online.
When you enrol for VAT online services you can also arrange to receive free email reminders to let you know when your VAT Returns are due, which HMRC strongly recommends you do - otherwise you won’t receive a prompt from HMRC and you’ll have to set up your own reminders. You’ll need to provide an email address which HMRC will use to remind you that your VAT Return is due. About six weeks before the return due date, HMRC will e mail you a reminder.
To receive email reminders, log in to the VAT Online service and go to the 'At a glance' page. In the 'Maintain email address' section, select 'Add email address'. Then select 'Add email address', again from the 'VAT messages' section. You'll then be prompted to add your email address. HMRC will send you a confirmation code by email and you should input that code online by selecting 'Confirm email address' from the 'Maintain email address' section.
You can get help with using HMRC's VAT online services in the following guides, which can be printed off:
Beginner's guide to signing up to use the VAT Online service (PDF 106K)
Beginner's guide to completing your VAT Return online (PDF 85K)
You can familiarise yourself with some of the screens by using the online demonstrator.
You can also get help over the telephone.
HMRC’s Business Education & Support Team offers free workshops and Business Advice Open Day events designed especially for small and medium sized businesses. At these events you can get information on how to sign up to the VAT Online service and how to pay your VAT electronically.
Read more about HMRC’s Business Education & Support Team
Read about moving from paper to online VAT Returns and paying electronically
Find out how to submit your VAT Return online
