How to Get a VAT Number UK 2026: Registration, Process & Costs

Chandraketu Tripathi

Finance Editor, Kaeltripton

Published 4 Apr 2026

Last reviewed 4 May 2026

✓ Fact-checked

By Chandraketu Tripathi | Updated April 2026

A VAT (Value Added Tax) number is a unique identifier that HMRC issues to VAT-registered businesses in the UK. Once registered, you must charge VAT on taxable sales, submit regular VAT returns, and pay any VAT due to HMRC. This guide covers who must register, how to apply, and what happens after you get your VAT number.

Key Facts

VAT registration threshold 2026-27: £90,000 taxable turnover in 12 months | Registration is free | Standard VAT rate: 20% | Registration takes: 4–8 weeks | VAT number format: GB123456789

Who Must Register for VAT UK 2026

Situation	VAT Registration Required?
Taxable turnover exceeds £90,000 in 12 months	✅ Mandatory — must register within 30 days
Expect to exceed £90,000 in the next 30 days	✅ Mandatory — must register immediately
Taking over a VAT-registered business	✅ Mandatory if turnover exceeds threshold
Turnover under £90,000	❌ Not required — but can register voluntarily
Selling only VAT-exempt goods/services	❌ Not required (and cannot register)
Non-UK business selling to UK customers	✅ May be required — complex rules apply

How to Register for VAT Online UK — Step by Step

Step 1: Go to gov.uk and sign in to your Government Gateway account (or create one if you don't have one)
Step 2: Select 'Register for VAT' from the VAT section
Step 3: Complete the online form — you'll need: business name and address, nature of business, bank account details, date you exceeded (or expect to exceed) the threshold
Step 4: Submit — HMRC will confirm receipt immediately
Step 5: Wait 4–8 weeks for your VAT registration certificate (VAT4) to arrive by post
Step 6: Start charging VAT from your 'effective date of registration' — this may be backdated to when you exceeded the threshold

VAT Rates UK 2026

VAT Rate	Percentage	Examples
Standard rate	20%	Most goods and services
Reduced rate	5%	Domestic energy, children's car seats, mobility aids, some renovation work
Zero rate	0%	Most food, children's clothing, books, newspapers, public transport
Exempt	N/A	Financial services, insurance, healthcare, education — no VAT charged or reclaimed

What Happens After You're VAT Registered

You receive a VAT number (GB + 9 digits) — display on all VAT invoices
You must charge VAT on all taxable sales from your effective registration date
You can reclaim VAT on business purchases and expenses
You must submit VAT returns — usually quarterly — via Making Tax Digital (MTD) compatible software
Payment deadline: usually one month and seven days after the end of each VAT period
You must keep digital VAT records for 6 years

Voluntary VAT Registration: When It Makes Sense

Registering for VAT voluntarily (below the £90,000 threshold) benefits businesses that: sell primarily to other VAT-registered businesses (who can reclaim the VAT you charge), make significant purchases of equipment or stock with VAT included (allowing reclaim), or want to appear larger and more established to business clients. The downside: voluntary registration adds administrative burden and may make you less competitive if your customers are not VAT-registered and cannot reclaim the VAT you must charge.

Frequently Asked Questions

When do I have to register for VAT in the UK?

You must register for VAT if your taxable turnover exceeds the VAT registration threshold of £90,000 in any rolling 12-month period. You must also register if you expect to exceed £90,000 in the next 30 days alone. You can register voluntarily below the threshold if it benefits your business (e.g., you mostly sell to VAT-registered businesses who can reclaim the VAT you charge).

How long does it take to get a VAT number UK?

HMRC aims to process VAT registrations within 30 working days, but in practice it can take 4–8 weeks. You should receive your VAT registration certificate (VAT4) with your VAT number by post. For businesses that need to trade immediately, HMRC may issue a temporary VAT number while the full registration is processed.

How much does it cost to get a VAT number UK?

VAT registration is free — HMRC does not charge any fee to register for VAT. You can register online via your Government Gateway account at no cost. Some businesses use an accountant to handle the registration, which typically costs £100–300 as a one-off fee.

What is the VAT threshold in the UK 2026?

The UK VAT registration threshold for 2026-27 is £90,000 of taxable turnover in a rolling 12-month period. This threshold has been frozen since April 2024 (raised from £85,000). If your turnover exceeds this, you have 30 days to register for VAT or face a financial penalty.

What does a UK VAT number look like?

A UK VAT number consists of the letters 'GB' followed by 9 digits — for example GB123456789. Businesses in Northern Ireland that trade in goods with EU member states receive a number starting with 'XI' instead of 'GB'. You must display your VAT number on all VAT invoices you issue to customers.

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Disclaimer: Tax rates and allowances change annually. Always verify with HMRC or a qualified accountant. Sources: GOV.UK, HMRC, House of Commons Library, DS Burge & Co, Rest Less, Phinch.co.uk, Morningstar UK. April 2026.