When you must register
You must register for VAT if your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period, or you expect to exceed it within the next 30 days.
What you'll need before applying
- Business and bank details
- Turnover for the last 12 months
- Government Gateway user ID
- Company UTR (for limited companies) or NINO (for sole traders)
- Estimate of taxable turnover for the next 12 months
How to register
- Sign in to the VAT online service on GOV.UK
- Choose the correct VAT scheme — Standard, Flat Rate, Cash Accounting, or Annual Accounting
- Submit and wait for your VAT number (usually 10–30 working days)
- Set up MTD-compatible software before your first return is due
After registration
- Add VAT to invoices from your effective date of registration (EDR)
- Charge VAT at the correct rate
- File your first return within one month and seven days after your first VAT period ends
- Pay any VAT due by the same deadline
Common mistakes
- Issuing invoices without VAT before your number arrives (you can issue them VAT-inclusive and reissue once the number is confirmed)
- Choosing the Flat Rate Scheme without modelling the impact on input VAT recovery
- Forgetting to backdate the registration if you crossed the threshold months ago
Need help choosing a scheme or registering? Book a consultation.