How to Register for VAT in the UK: Step-by-Step Guide 2026

Team Nomi

Aug 25, 2026
7 minutes read

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If your taxable turnover exceeds £90,000, you generally need to register for VAT. You can also register voluntarily if your turnover is below this threshold.

VAT registration is an important step for businesses because it affects how you charge customers, issue invoices, keep records and submit VAT Returns to HMRC.

This blog explains how to register for VAT, who needs to register, what information you need, and what happens after you become VAT registered.

Who needs to register for VAT?

You must register for VAT if either of the following applies:

Your taxable turnover exceeded £90,000

You must register if your total taxable turnover for the previous 12 months goes over £90,000.

This is a rolling 12-month period, not simply your turnover for the tax year or calendar year.

For example, if your taxable turnover reaches £92,000 during a rolling 12-month period, you need to check when your registration obligation arose and notify HMRC within the required deadline.

You expect to exceed £90,000 in the next 30 days

You may also need to register if you realise that your taxable turnover will exceed £90,000 in the next 30 days.

For example, if you agree to a large contract that will take your taxable turnover above the threshold, you may need to register before the income is actually received.

You are an overseas business supplying the UK

Some businesses based outside the UK must register for VAT regardless of their taxable turnover.

This can apply where a business is based outside the UK and supplies goods or services to the UK. Special rules apply to non-established taxable persons.

You want to register voluntarily

You do not have to wait until your turnover reaches £90,000.

A business with taxable turnover below the threshold can choose voluntary VAT registration. This may be useful if you regularly deal with VAT-registered businesses or have significant VATable business expenses.

However, voluntary registration also means taking on VAT reporting and record-keeping responsibilities.

How to register for VAT online

Most businesses can register online through HMRC’s register for VAT service.

The process involves providing your business details, turnover information and other information based on your business structure.

Step 1: Check whether you need to register

First, calculate your taxable turnover and check whether:

• • Your taxable turnover exceeded £90,000 in the previous 12 months
  • You expect it to exceed £90,000 in the next 30 days
  • You need to register because you are an overseas business supplying the UK
  • You want to register voluntarily

Checking this first helps you identify the correct registration date.

Step 2: Gather your business information

The information required depends on your business type.

For a limited company, you may need:

• • Company registration number
  • Business bank account details
  • Unique Taxpayer Reference (UTR)
  • Annual turnover details
  • Estimated taxable turnover for the next 12 months
  • Information relating to Corporation Tax, PAYE and Self Assessment

For a sole trader or partnership, you may need:

• • National Insurance number
  • Identity document
  • Bank account details
  • UTR, if you have one
  • Annual turnover
  • Estimated taxable turnover for the next 12 months
  • Information about Self Assessment, payslips or P60

HMRC provides specific information requirements for different types of businesses.

Step 3: Sign in to HMRC

Go to HMRC’s VAT registration service and sign in using your Government Gateway details.

If you do not already have sign-in details, you can create them when you start the registration process.

Step 4: Complete the VAT application

Enter your business and turnover information carefully.

You will need to provide an estimate of your taxable turnover for the 12-month period starting from your registration date.

Check your figures and registration date before submitting the application.

Step 5: Submit your application

Once you have completed the required information, submit your VAT registration application to HMRC.

If HMRC needs additional information, it may contact you during the process.

Step 6: Receive Your VAT Registration Details

After registration, HMRC will provide:

• • A 9-digit VAT registration number
  • Your effective date of registration
  • Information about your first VAT Return
  • Information about your first VAT payment
  • Details about accessing your VAT online account

Your VAT registration number must be included on invoices where required.

Can you register for VAT by post?

Most businesses should register online.

However, HMRC allows postal registration in certain situations where online registration is not available or appropriate.

For example, some businesses and special VAT registration circumstances require a paper VAT1 form or additional forms. Postal applications can take longer to process.

What happens after you register for VAT?

Once HMRC registers your business for VAT, you have several ongoing responsibilities. These include charging VAT correctly, keeping accurate records, submitting VAT Returns and following Making Tax Digital rules.

• • Charge VAT on Taxable Sales: From your effective date of registration, you generally need to account for VAT on your taxable supplies.
  • Issue VAT Invoices: You need to issue invoices that meet the applicable VAT invoicing requirements and include your VAT registration number where required.
  • Keep VAT Records: You need to maintain appropriate records of your sales, purchases and VAT transactions.
  • Submit VAT Returns: VAT-registered businesses generally need to submit VAT Returns to HMRC and pay any VAT due.
  • Follow Making Tax Digital Rules: HMRC will generally sign your business up for Making Tax Digital for VAT unless you are exempt or have an exemption.

Benefits of voluntary VAT registration

Registering voluntarily can make sense for some businesses even when turnover is below £90,000.

Potential benefits include:

• • Reclaiming eligible VAT on business purchases
  • Working more easily with VAT-registered business customers
  • Preparing for future growth
  • Maintaining consistent VAT processes as turnover increases

However, VAT registration also creates additional administration. You need to charge VAT where applicable, maintain appropriate records and submit VAT Returns.

Therefore, voluntary registration should be considered based on your customers, expenses, pricing and overall business situation.

Do you need VAT Software after registration?

VAT registration is only the beginning of your VAT responsibilities.

Once registered, you need to manage VAT transactions, maintain records, prepare VAT Returns and meet Making Tax Digital requirements where applicable.

Accounting software can help businesses record VAT transactions, reconcile accounts and prepare VAT information more efficiently.

For accountants and bookkeepers managing multiple VAT-registered clients, using VAT and accounting software can also help organise deadlines and reduce manual work.

Using VAT software can simplify your VAT reporting, help manage invoices, and ensure your submissions to HMRC are accurate and timely. Start your free trial today and take control of your VAT obligations with a reliable VAT tool that makes all the difference.

Frequently asked questions

1. What is the VAT registration threshold in the UK?
   Ans: The current UK VAT registration threshold is £90,000 of taxable turnover over the relevant rolling 12-month period.

2. How do you become VAT registered?
   Ans: You become VAT registered by applying to HMRC, providing the required information and receiving a VAT registration number and effective registration date.

3. Can I register for VAT below £90,000?
   Ans: Yes. Businesses with taxable turnover below £90,000 can choose voluntary VAT registration if they meet the relevant conditions.

4. Can I charge VAT before receiving my VAT number?
   Ans: No. You cannot show VAT on invoices until you receive your VAT registration number, although VAT may still be due from your effective registration date.

5. Do I need to follow Making Tax Digital after registering for VAT?
   Ans: Most VAT-registered businesses must follow Making Tax Digital for VAT unless they are exempt or have an exemption from HMRC.

6. Can You Register for VAT Without an Accountant?
   Ans: Yes. You can register for VAT yourself through HMRC’s online VAT registration service.

7. Can You Charge VAT Before Receiving Your VAT Number?
   Ans: No. You should not show VAT on invoices before receiving your VAT registration number.