VAT registration procedure

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT registration procedure
  • Written applications ― VAT registration forms and addresses
  • Forms
  • Electronic applications
  • Effective date of VAT registration
  • Examples of when businesses must notify HMRC and the effective date of registration
  • Receiving a VAT registration number
  • Failure to register by the due date
  • Next steps
  • Recovering input tax
  • More...

VAT registration procedure

This guidance note provides an overview of the procedure that businesses need to follow when registering for UK VAT. This guidance note should be read in conjunction with the Overview ― registering for VAT guidance note.

Written applications ― VAT registration forms and addresses

The business, or its adviser, need to ensure that they complete and submit the appropriate application form to HMRC. The relevant VAT registration form can be downloaded from the GOV.UK website (see below for a link) for businesses that are not using the online service.

Forms

Please find a list of the relevant forms below and a link to the relevant form on the GOV.UK website:

Relevant formLink to Form
VAT1: application for registrationForm VAT1
VAT2: partnership detailsForm VAT2
VAT1A: application for registration ― distance selling (only in respect of supplies made prior to 1 January 2021)VAT1A
VA1B: application for registration ― acquisitions (only in respect of supplies made prior to 1 January 2021)Form VAT1B
VAT1C: registration notification (use where a business is making supplies of 8th / 13th Directive goods)Form VAT1C
VAT68: request to transfer a VAT registration numberForm VAT68
VAT1TR: appointment of a tax representativeForm VAT1TR
VAT5L: registration land and propertyForm VAT5L

Electronic applications

Businesses who are registered to use HMRC’s online services can submit an application to register for VAT electronically for the following:

  1. notification of registration in respect of taxable supplies. See the Overview ― registering for VAT guidance note

  2. notification of registration in respect of distance sales from EU member states (only applies to Northern Ireland from 1 January 2021). See the Northern Ireland ― moving goods between NI and the rest of the world guidance note

  3. notification of registration in respect of acquisitions of goods from EU member states (only applies to Northern Ireland from 1 January 2021). See the Northern Ireland ― moving goods between NI and the rest of the world guidance note

  4. notification of registration in respect of disposals of assets where a cross border refund claim

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