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.