UK VAT registration
With the UK now out of the EU VAT regime - what do you need to do keep your goods flowing, customers happy and import taxes minimised? Read Avalara’s free 2021 Brexit Survival guide for details on Brexit VAT and customs issues.
What are the UK VAT registration thresholds?
For foreign businesses trading in UK that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil. Non-established businesses supplying taxable goods or services in the UK are therefore obliged to register for VAT regardless of turnover.
What information is required to get a UK VAT number and registration?
Foreign businesses are required to complete Form VAT 1 for supply of taxable goods and/or services to the UK and Form VAT1A for distance selling into the UK. HMRC may contact applicants for supplementary information.
Where are UK VAT registrations submitted?
Foreign businesses not established in the UK should submit their VAT registration application to:
- HMRC Non Established Taxable Persons Unit (NETPU)
- HM Revenue & Customs
- Ruby House
- 8 Ruby Place
- Aberdeen
- Scotland
- AB10 1ZP
If a non-established business is using an agent to register on their behalf, then they may register online or with any local VAT Registration Unit.
What is the format of a UK VAT number?
Once the registration has been granted, which usually takes four to six weeks from the submission of a VAT registration form, a unique UK VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In the UK, it consists of the prefix GB followed by 9 digits. For example: GB 123456789
British Number Format
What next?
Once a business has received its VAT number, it is free to commence trading, and charging UK VAT. It must comply with the UK VAT compliance rules, and file regular returns (see UK VAT Returns briefing).
Other resources
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
