| Standard rate | 20 percent, reduced 5 and 0 percent |
| Threshold with a UK establishment | £90,000 taxable turnover in 12 months |
| Threshold without a UK establishment | none |
| Returns | usually quarterly, deadline 1 month and 7 days |
| Goods | plus an EORI number starting GB, for Northern Ireland XI |
What the UK VAT number is
VAT stands for value added tax. If you are registered for VAT in the UK, HMRC gives you a VAT registration number. It appears on every VAT invoice next to the business's name and address, and plays the role in the UK that a VAT identification number plays in the EU.
Since Brexit the UK is a third country for VAT. An EU VAT number has no effect there, and a UK number does not count in the EU. So if you supply goods to or services in the UK, you need your own UK registration for taxable supplies there. What Brexit means for customs and imports otherwise is in our Brexit section.
You check whether a UK number is valid through HMRC's online service. It shows the name and address of the business the number belongs to. If you are UK-registered yourself, you can also record there when you checked a number.
Who must register
Businesses established in the UK have a threshold: registration is compulsory once taxable turnover over the last 12 months exceeds £90,000 or will exceed it in the next 30 days. Cross the threshold and you must register within 30 days of the end of the month.
For a business based abroad that threshold does not apply. HMRC calls businesses without a UK establishment non-established taxable persons. For them: registration from the first taxable supply in the UK, whatever the amount, as soon as you make it or expect to in the next 30 days. And once registered, you cannot deregister on the grounds that turnover has fallen below £88,000, as long as you keep supplying in the UK.
If you set up your own UK limited company, the normal threshold applies to it if it really is UK resident. That depends on where it is managed, which we settle as part of UK company formation.
Typical cases for businesses without a UK establishment
A guide, not an assessment of your case. The place of supply rules for services are in VAT Notice 741A.
| Your situation | UK VAT number needed? |
|---|---|
| You sell goods from a UK warehouse | yes, from the first sale |
| You send consignments up to £135 directly to consumers in Great Britain | yes, UK VAT at the point of sale |
| You sell to consumers through an online marketplace | often the marketplace owes the VAT; check case by case |
| You supply services to UK businesses with a VAT number | usually no, the customer applies the reverse charge |
| You supply services to UK businesses without a VAT number | today usually no; from April 2027 announced: yes |
| You work on land or run events in the UK | often yes; check the place of supply rules |
GOV.UK: Register for VAT; VAT Notice 700/1; VAT Notice 741A; VAT and overseas goods sold directly to customers in the UK; Budget 2026
Today the reverse charge applies to almost all services supplied to UK businesses. Under the Budget of 28 October 2026 it is to apply from April 2027 only where the customer is VAT-registered. If you supply UK businesses without a VAT number, you will then have to account for UK VAT yourself. The legislation comes with the Finance Bill 2026-27 and has not yet passed. More in VAT on services.
How you get the number
Businesses without a UK establishment register through HMRC's online service, themselves or through a UK VAT agent.
- 1
1. Settle the obligation
Which supplies do you make in the UK, to whom, from when? That decides whether and from which date you must be registered.
- 2
2. Documents
Register extract, details of the managing director, bank details, a description of the business and the expected UK supplies.
- 3
3. Application
Online with HMRC, through a VAT agent if you like. A tax representative with joint liability is generally voluntary in the UK.
- 4
4. Digital returns
New businesses are signed up for Making Tax Digital automatically. Records and returns run through compatible software.
After registration: invoices, returns, deadlines
A UK VAT invoice needs among other things a sequential number, the tax point, your name, address and VAT number, the customer, the supply, the rate and the amounts. Amounts may be in any currency, but the VAT total must be shown in sterling. The standard rate is 20 percent.
Returns usually go to HMRC every three months. The deadline for return and payment is normally one calendar month and seven days after the end of the period. Register late and you owe the VAT on every supply since the day you should have been registered, and risk a penalty.
And then e-invoicing arrives: from April 2029 VAT invoices are to be issued as e-invoices over the Peppol network. HMRC sets the detailed requirements by regulations. If you are choosing software now, bear that in mind; see e-invoicing in the UK.
Goods: EORI and Northern Ireland
If you bring goods into Great Britain, you need an EORI number starting with GB as well as the VAT number. An EU EORI is not enough. For goods to and from Northern Ireland an XI number may be needed too, because separate rules apply to goods there.
For consignments up to £135 to consumers in Great Britain, UK VAT arises not on import but at the point of sale. What counts is the value of the whole consignment, not the individual items. Under Budget 2026 the customs relief for these low-value consignments is to go from October 2028. More in VAT on goods sold into the UK.
Frequently asked questions
What does VAT mean?
VAT is value added tax. It works in the UK much as in the EU, with input tax recovery and returns to the tax authority, HMRC.
How high is VAT in England?
The standard rate is 20 percent, with a reduced rate of 5 percent and a zero rate for certain goods such as most food. The rates apply throughout the United Kingdom.
Can I check a UK VAT number in the EU system?
For UK numbers you use HMRC's checker. It shows the name and address of the registered business.
Do I need a fiscal representative?
Usually not. A tax representative is generally voluntary for businesses without a UK establishment. Many work with a VAT agent who files the returns.
Sources: GOV.UK: Register for VAT; GOV.UK: VAT Notice 700/1 Who should register for VAT; GOV.UK: VAT guide (VAT Notice 700); GOV.UK: Place of supply of services (VAT Notice 741A); GOV.UK: Submit a VAT Return; GOV.UK: Check a UK VAT number; GOV.UK: Get an EORI number; GOV.UK: Budget 2026
