In this section:
- When to register for UK VAT
- How to register for VAT
- Register for VAT now on the HMRC website
- How to sign up to use VAT online services
- Taking over a business and VAT registration
- Group, division or joint venture VAT registration
- Appointing someone to deal with your VAT affairs
- Late VAT registrations
- Waiting for VAT registration and what to do in the meantime
- Purchases made before VAT registration: reclaiming the VAT
How to register for VAT
To register for VAT you 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 VAT registration forms are available to download from the HMRC website and can then be printed, completed by hand and submitted by post.
On this page:
- How to register for VAT
- Registering online for VAT
- Register for VAT now using HMRC Online Services
- How apply for basic VAT registration
- How to register a group of companies
- How to register for VAT if you do business internationally
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.
Which form you use and the number of forms you need to complete will depend on your own particular circumstances. Most businesses only need to complete one form. Exceptions include partnerships where you need to complete one extra (simple) form listing details of the partners, and registering a group of companies.
Apply for VAT registration online
Most applications for VAT registration can be completed online. All other VAT registration forms are available to download from the HMRC website, and can then be printed, completed by hand and submitted by post. See the other sections in this guide to find out which forms you need and whether they can be completed online or by post.
Waiting for your VAT registration
It can take some time for your application for registration to be considered.
Registering online for VAT
Basic VAT registration can currently be completed online and can also be completed and submitted on paper.
Advantages of registering online for VAT
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
How to register online for VAT
To register for VAT Online or use other VAT online services, you first need to register with HMRC Online Services or the Government Gateway.
You can also download the basic VAT registration form and notes to familiarise yourself with the process before you actually register.
Find more information about setting up an online VAT account
Register with HMRC Online Services at the Online Services home page
Go direct to VAT online services to register for VAT
Get information on when you must register for VAT and when you may voluntarily register for VAT
Register for VAT now using HMRC Online Services
If you are already a registered user of HMRC Online Services or the Government Gateway, you can log in to HMRC Online Services now to register for VAT.
Log in to HMRC Online Services to register for VAT
How to apply for basic VAT registration
If you need to register for UK VAT, you should use form VAT 1 to apply for registration. You can complete this form online, or you can download the form, print it and send it back by post.
If you send your registration form by post, send it to:
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Partnerships
If you are registering a partnership, you will also have to complete form VAT 2 to tell HMRC who the partners are. This is not currently available to complete online.
Find more information about setting up an online VAT account
Register with HMRC Online Services at the Online Services home page
Go direct to VAT Online services to register for VAT
Get form VAT 1 to apply for VAT registration and see guidance notes on completing it
Get form VAT 2 to tell HMRC who the partners are when registering a partnership for VAT
Get information on when you must register for VAT and when you may voluntarily register for VAT
How to register a group of companies
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
Get application form VAT 50 for VAT group treatment
Get 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
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 that do not have a UK place of business who sell to UK customers
You can download the application form VAT 1 to register for VAT as a Non Established Taxable Person (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 VAT 1 'Application for Registration' to register as a NETP
VAT registration application for EU businesses 'distance selling' to UK customers
You can download the application form to register for VAT as a 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
Disposing of assets on which Eighth or Thirteenth Directive refunds have been claimed
You can download the application form VAT 1C to register for VAT under these requirements, 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
