How to sign up to use VAT online services

This guide sets out how to sign up for VAT online services, which is the first step to submitting your VAT Return online. It also explains how the registration and enrolment process works, and lists the other things you can do online.

From 1 April 2010 many VAT-registered businesses will have to switch from paper to online VAT Returns. From that date, if your annual turnover on 31 December 2009 was £100,000 or more (exclusive of VAT) - or if you become VAT-registered on or after 1 April 2010 - you will have to submit your return online and pay VAT electronically.

The VAT online service is a quick, convenient, reliable and secure way of taking care of many of your VAT tasks.

On this page:

The benefits of submitting your return online
VAT services available online
Register and enrol to use VAT online services
Help and support
More useful links

The benefits of submitting your return online

Submitting your VAT Return online offers a range of benefits including:

Speed - if you're not already registered to use HMRC Online Services, going through the online registration and enrolment process (which you only need to do once) takes just a few minutes. You'll be able to submit your return as soon as you've registered and enrolled for VAT services.
Security - all transactions are 100 per cent secure, since they're encrypted to the highest commercial standards. You get a unique User ID and create a password to keep your details safe. This allows only you - or someone you authorise - to have access to that information.
Convenience - the service is available day and night, whenever is best for you.
Accuracy - there are automatic checks to help reduce errors; meaning there's less chance of having your return sent back to you to be corrected or for clarification.
Reliability - you don't have to worry about your return being lost or delayed in the post as you'll get an on-screen acknowledgment - including a unique submission receipt reference number - when you submit your return.

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VAT services available online

Services for VAT-registered businesses

You can carry out the following tasks online:

submit your VAT Return (VAT 100)
opt to receive free email reminders when your returns are due
submit a final VAT Return (VAT 193)
view online returns submitted in the previous 15 months - for any online returns submitted on or after 23 November 2009
set up an online Direct Debit instruction for payment
tell us about changes to your VAT-registered business
opt to receive email alerts when there are changes that might affect your business
submit your EC Sales List
submit your Reverse Charge Sales List
claim VAT refunds from other EU countries - from 1 January 2010

Services for tax agents and accountants

You can carry out the following tasks online:

submit a VAT Return (VAT 100) on your client's behalf even if you're not VAT-registered yourself
submit your client's final VAT Return (VAT 193)
view online, any return filed online from late November 2009 (these returns can be viewed for a period of 15 months after submission)
set up client authorisations online using the Online Agent Authorisation service
opt to receive free reminders when your clients' returns are due
view a list of your clients and when their returns are due
apply for VAT registration for your clients

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Register and enrol to use VAT online services

Before you can use VAT online services, you'll need to register with HMRC's Online Services. During the registration process you'll be able to enrol for various services, including VAT Online, which you can use to file a VAT Return online.

To enrol for VAT Online, you will need the following five pieces of information about your business:

your VAT registration number
the postcode of your principal place of business (if you're an overseas business use the postcode shown on your VAT4 Certificate of registration)
your effective date of registration for VAT
the final month of the last VAT Return you submitted
the 'Box 5' figure from the last VAT Return you submitted

You will be able to find the first two pieces of information on your VAT4 (Certificate of Registration); the third on the letter you received from HMRC confirming you must in future file online and pay electronically; and the fourth and fifth on the last VAT Return you submitted.

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 (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).

Activating your account

You'll be able to submit any VAT Returns that are due as soon as you've registered and enrolled.

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:

update your VAT registration details
submit your EC Sales List using the online service (ECSL)
submit your Reverse Charge Sales List (RCSL)

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.

If you've already enrolled for other 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:

Log on to HMRC Online Services with your existing User ID and password.
On the 'Your HMRC Services' page under the 'Services you can add' section, select 'VAT' and 'Enrol for service'.
Type the five facts about your business, so we can be sure who you are - see above.

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 so you can use the full range of services offered within VAT Online.

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