Registering for VAT
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 long it takes to be registered and what to do in the meantime
It currently takes around a month for HM Revenue & Customs (HMRC) to process applications for VAT registration, although it can take up to six months if HMRC needs to carry out additional checks.
You must account for VAT from the date when you were required to register, even if you have not received your VAT registration number and certificate. If you are registering voluntarily, you must account for VAT from the date you asked for on your application form.
On this page:
- After you apply for VAT
- From application to registration: processing times
- Accounting for VAT before you receive your VAT registration number
- Invoicing in the meantime
- What happens between voluntary application and voluntary registration
- More useful links
After you apply for VAT
Provided your application for VAT registration is successful, you will be issued with a VAT registration certificate which includes your VAT registration number.
If HMRC decides that your application is fraudulent, it will be turned down.
From application to registration: processing times
The average time for processing VAT applications is currently around a month.
Sometimes HMRC will carry out additional checks on an application. You will be notified if this is the case with your application. These additional checks can take between one and six months.
Accounting for VAT before you receive your VAT registration number
Between applying for VAT registration and receiving your VAT registration number, you must still account for and pay any VAT due. You become liable for VAT from the date you must be registered, not the date that you actually apply for registration, or the date you receive your registration number.
You may also reclaim any VAT you pay on your purchases from the date you must be registered, so you must also keep records of any invoices where your suppliers have charged you VAT.
Get information about when you must register for VAT
Invoicing in the meantime
However, until you receive your VAT registration number you must not charge VAT, or show VAT as a separate item on your invoices. To make sure that you do not lose income in the period after you applied for VAT registration but before you receive your VAT registration number, you should increase your prices by the VAT rate relevant for your goods or services, and explain to your customers why you are doing so.
Once you are registered, you can then reissue those invoices, amended to show your VAT registration number and the VAT charged. This will ensure that your VAT-registered customers can reclaim the VAT that they have paid.
Get information about the different VAT rates
What happens between voluntary application and voluntary registration
If you have applied for voluntary registration, the date you must start accounting for VAT from the registration date you asked for on your application form.
Get information about when you may register for VAT voluntarily
More useful links
Read more about if you need to register for VAT in VAT Notice 700/1
