In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
Registering for VAT
When you must register for VAT and when you can choose to register You must register for VAT if your annual sales are £67,000 or above and you may be able to voluntarily register if your sales are under £67,000
How to register for VAT Most VAT registration applications can be done online; all other VAT registration forms are available to download from our website
Register for VAT or file your VAT return online It's fast, easy and secure to file VAT returns online - soon most businesses will only be able to file returns and pay VAT online
VAT registration when you take over a business What you need to do when you buy a VAT-registered business as a going concern or when you buy the assets of a business
Registering for VAT as a group, division or joint venture How businesses can register for VAT under different legal entities; what to do if you start a joint venture with an unrelated business
Appointing someone to deal with your VAT affairs A VAT agent such as an accountant can act on your behalf to register, file your returns and manage your VAT
What happens if you register for VAT late? Let us know as soon as you can if you find out you should have registered for VAT but haven't
How long it takes to be registered and what to do in the meantime It can take up to ten weeks (sometimes longer) for your VAT registration to come through - find out how to account for VAT in the meantime
Reclaiming VAT on purchases made before VAT registration You may be able to reclaim the VAT on items you buy when you're setting up a business or before you were VAT-registered
