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.
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 but note the sections below if you do business internationally or wish to register a group of companies. 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.
Find out about waiting for VAT registration and what to do in the meantime
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:
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 out how to sign up to use VAT online services
Register with HMRC Online Services
Log in to HMRC Online Services to register for VAT
Find out when you must register for VAT and when you may register voluntarily
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
VAT Registration Service
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 but the form can be downloaded from HMRC's website.
If you applied for VAT registration online, you download and post a VAT 2 as above but remember to write the acknowledgement number from your VAT 1.on the VAT 2
If you have completed a paper VAT 1 you should download and attach a completed VAT 2 to your registration application.
Find out how to sign up to use VAT online services
Register with HMRC Online Services
Log in to HMRC Online Services to register for VAT
Get form VAT 1 and guidance to apply for VAT registration
Get form VAT 2 to register a partnership for VAT
Find out when you must register for VAT and when you may register voluntarily
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
VAT Registration Service
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
Find out about group, division or joint venture VAT registration
Get form VAT 50 Application for VAT Group Treatment
Get form VAT 51 to register company details 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: If you acquire goods from another EU country and the value of those goods is over the current registration threshold you must register for UK VAT.
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
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Find out more about registering for VAT if you acquire goods from other EU countries
Get form VAT 1B Application for Registration: Acquisitions
Read about international trade and VAT
VAT
registration notification for businesses that do not have a UK place of business who sell to UK customers
If you have to register for VAT but you don't live in the UK or have a place of business here, then you must register as a Non-Established Taxable Person (NETP).
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
Find out more about registering for VAT if you don't have a place of business in the UK
VAT registration application for EU businesses 'distance selling' to UK customers
Businesses that distance sell into the UK have to register for UK VAT if the value of their distance sales is more than £70,000 in a year.
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
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
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.
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 but note the sections below if you do business internationally or wish to register a group of companies. 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.
Find out about waiting for VAT registration and what to do in the meantime
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 out how to sign up to use VAT online services
Register with HMRC Online Services
Log in to HMRC Online Services to register for VAT
Find out when you must register for VAT and when you may register voluntarily
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
VAT Registration Service
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 but the form can be downloaded from HMRC's website.
If you applied for VAT registration online, you download and post a VAT 2 as above but remember to write the acknowledgement number from your VAT 1.on the VAT 2
If you have completed a paper VAT 1 you should download and attach a completed VAT 2 to your registration application.
Find out how to sign up to use VAT online services
Register with HMRC Online Services
Log in to HMRC Online Services to register for VAT
Get form VAT 1 and guidance to apply for VAT registration
Get form VAT 2 to register a partnership for VAT
Find out when you must register for VAT and when you may register voluntarily
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
VAT Registration Service
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
Find out about group, division or joint venture VAT registration
Get form VAT 50 Application for VAT Group Treatment
Get form VAT 51 to register company details 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: If you acquire goods from another EU country and the value of those goods is over the current registration threshold you must register for UK VAT.
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
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Find out more about registering for VAT if you acquire goods from other EU countries
Get form VAT 1B Application for Registration: Acquisitions
Read about international trade and VAT
VAT
registration notification for businesses that do not have a UK place of business who sell to UK customers
If you have to register for VAT but you don't live in the UK or have a place of business here, then you must register as a Non-Established Taxable Person (NETP).
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
Find out more about registering for VAT if you don't have a place of business in the UK
VAT registration application for EU businesses 'distance selling' to UK customers
Businesses that distance sell into the UK have to register for UK VAT if the value of their distance sales is more than £70,000 in a year.
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
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ