How to register for VAT
If you start a business and your turnover reaches a certain figure (crosses the VAT threshold) you may need to register for VAT.
You can register for VAT online. When you register you will be sent a VAT registration certificate telling you:
- Your VAT number (you can’t charge VAT until you have this number).
- Your official date of VAT registration.
- When you need to submit your first VAT return.
What happens when you are VAT registered?
After your official date of VAT registration you:
- Must charge the right amount of VAT.
- Can reclaim any VAT you have paid on purchases.
- Must keep VAT records and a VAT account.
- Must submit quarterly VAT returns.
- Must pay any VAT due to HMRC.
If anything changes in your company, for example if you move office, change bank or start providing a different service or products, you need to let HMRC know by submitting this form or logging onto your online account.
Flat rate VAT
If your VAT turnover is less than £150,000 you can choose to join the flat rate VAT scheme instead.
If you use an accountant they can explain how VAT works, and complete your VAT registration for you.
