UK VAT registration
Your customers are in the UK. We check your obligation, get your VAT number and set up your digital returns, with every step explained.
| Standard rate | 20 percent |
| Threshold for UK-established businesses | £90,000 taxable turnover in 12 months |
| Threshold for non-established businesses | none: registration from the first taxable supply in the UK |
| Returns | digital, under Making Tax Digital with compatible software |
| Goods up to £135 | UK VAT charged at the point of sale to consumers |
| Coming in 2027 | reverse charge only for VAT-registered customers (announced) |
The rule almost everyone misses
Ask about UK VAT and most people quote the £90,000 registration threshold. That threshold only applies to businesses established in the UK. For a business based elsewhere, something else applies: if you make taxable supplies in the UK without a UK establishment, you must register from the first pound. HMRC calls you a non-established taxable person, or NETP.
The obligation starts as soon as you make taxable supplies in the UK or expect to within the next 30 days. Typical cases: goods sold from a UK warehouse, deliveries to consumers, events and services connected with UK land, on-site assembly and installation. If all you do is advise UK businesses that have a VAT number, you usually invoice without UK VAT today, because the customer accounts for it under the reverse charge.
And a falling turnover will not get you out. Non-established businesses that keep making supplies in the UK cannot deregister on the grounds that they are below £88,000. Once you are in, you stay in for as long as you make taxable supplies in the UK.
Under the Budget of 28 October 2026, the reverse charge for cross-border services is to apply from April 2027 only where the UK customer is VAT-registered. If you supply UK businesses that have no VAT number, you will have to account for UK VAT yourself, which means being registered. The change comes with the Finance Bill 2026-27 and is not yet law. If you sell to small UK firms, clubs or freelancers, we check it with you now.
Do you have to register?
A rough guide. The binding answer depends on details we settle in the obligation check.
| Your situation | Today | What you do |
|---|---|---|
| You sell goods from a UK warehouse | registration from the first sale | VAT number before the first sale |
| You ship parcels up to £135 directly to consumers in Great Britain | UK VAT at the point of sale, registration needed | register, VAT on the invoice |
| You sell to consumers through an online marketplace | the marketplace may owe the VAT, special rules | case-by-case check |
| You advise UK businesses with a VAT number | usually reverse charge by the customer | no registration, note on the invoice |
| You supply UK businesses without a VAT number | usually reverse charge; from April 2027 announced: your own VAT | plan now |
| You install, build or run events in the UK | supply taxable in the UK | check registration |
GOV.UK: Register for VAT; VAT Notice 700/1; VAT and overseas goods sold directly to customers in the UK; Budget 2026
How your registration runs
You supply the documents, the application goes in, and we keep you posted.
- 1
1. Obligation check
We go through your supplies by type, customer and place and put in writing whether, from when and for what you must be registered in the UK.
- 2
2. Documents
An extract from your company register, the managing director's identity document, bank details, a description of the business, expected UK sales and, for goods, warehouses and delivery routes.
- 3
3. Application to HMRC
The application goes through HMRC's online service and any follow-up questions are answered. If you move goods, the GB EORI number comes too.
- 4
4. Digital returns
HMRC signs new businesses up for Making Tax Digital automatically. We make sure the right software and routine are in place, so the first return is on time and correct.
Do you need a fiscal representative?
In the UK a tax representative for a non-established business is generally voluntary. HMRC can only require one in certain cases, and not for businesses from countries with which mutual assistance arrangements exist. In practice you work with a VAT agent who files in your name without being liable for your tax.
For goods there is one more point: anyone bringing goods into Great Britain needs an EORI number starting with GB. Northern Ireland has its own rules, with an XI number. What Brexit changed for customs and import VAT is covered in our Brexit section.
What comes after registration
With your VAT number you issue UK invoices with 20 percent VAT on most supplies; reduced rates of 5 and 0 percent apply to certain goods. Returns are filed digitally through software compatible with Making Tax Digital. Your customers can check your number through HMRC's checker, much as they would with a VAT number in the EU.
E-invoicing is on the horizon: from April 2029 VAT invoices are to be issued as e-invoices over the Peppol network, with the details to follow in regulations. If you register now, set up your software so the switch is not a project. More in our pieces on the UK VAT number and e-invoicing in the UK.
Frequently asked questions
I already have an EU VAT number. Is that not enough?
No. Since Brexit the UK is a third country, and an EU VAT number does not count there. For taxable supplies in the UK you need a UK VAT number.
I am setting up a UK limited company. Does the £90,000 threshold apply then?
For a limited company established in the UK, yes. Whether your company really is UK resident depends on where it is managed. We settle that as part of UK company formation.
What happens if I register late?
You owe VAT on every supply since the day you should have been registered, and HMRC can charge a penalty depending on the amount and the delay. If you spot it, act quickly. We check it with you and prepare the late registration.
Do you offer ongoing VAT compliance?
Ongoing returns are a separate engagement. We stay your point of contact.