Part 1: Overview

You must register for VAT with HM Revenue & Customs (HMRC) if your business turnover is more than £77,000. You can register voluntarily if it’s below this.

When you register, you’ll be sent a VAT registration certificate in the post. This confirms:

  • your VAT number
  • your ‘effective date of registration’ - the official date you’re registered for VAT
  • when to send your first VAT Return and payment to HMRC

Your VAT responsibilities

From the effective date of registration you:

  • must charge the right amount of VAT
  • can reclaim the VAT you’ve paid on your purchases
  • must pay any VAT due to HMRC
  • must send VAT Returns
  • must keep VAT records and a VAT account

You can’t charge or show VAT on your invoices until you get a VAT number.

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