- UK-established businesses must register for Value Added Tax (VAT) if their taxable turnover exceeds £90,000 in a rolling 12-month period or is expected to exceed £90,000 within the next 30 days.
- Businesses below the threshold can register voluntarily, while overseas businesses making taxable UK supplies can face different registration rules.
- The “XI” prefix applies only to qualifying Northern Ireland goods transactions with EU customers or suppliers after HMRC has confirmed that the business is operating under the Northern Ireland Protocol.
- VAT registration numbers must appear on VAT invoices, but every receipt, ordinary invoice or general contract is not automatically required to display one.
What is a VAT Number?
A VAT registration number, commonly called a VAT number or VRN, is a unique nine-digit number HMRC issues when a business registers for VAT. It identifies the business when it charges, reports, and pays VAT.
When the country prefix is shown, the standard UK format uses “GB”. A Northern Ireland business uses “XI” before the same nine-digit number only after HMRC has confirmed that it is operating under the Northern Ireland Protocol and when it communicates with EU customers or suppliers about qualifying goods transactions.
What is a VAT Number Used For?
Businesses use their VAT registration number to:
- Identify their VAT account when dealing with HMRC
- Issue VAT invoices and submit VAT returns
- Charge and report VAT on taxable sales
- Support a customer’s claim for recoverable input VAT
- Allow customers and suppliers to check the registered business name and address
A VAT number does not replace a company registration number, Unique Taxpayer Reference or EORI number. Each identifier has a separate purpose.
VAT Perspectives Across Stakeholders
The description of VAT varies depending on the perspective:
- For the government: VAT is a consumption tax, similar in purpose to corporate and personal income taxes, as it generates revenue.
- For the consumer: VAT is a tax on the price of goods or services, representing the value added at each production stage.
- For the manufacturer: VAT is a tax on the value they contribute to a product or service. However, they can claim back any VAT paid on their inputs.
- For the seller: VAT is charged at every stage of the production and distribution process, ensuring that only the added value at each step is taxed.
This multi-faceted system ensures transparency and fairness while taxing consumption across the supply chain.
What Does a UK VAT Number Look Like? (Format & Example)
A UK VAT number is the country code “GB” followed by 9 digits – for example, GB123456789. Businesses in Northern Ireland trading with the EU use the prefix “XI” instead of “GB”. The nine-digit number can appear with or without spaces, such as “GB 123 4567 89” or “GB123456789”.
You will find it on your VAT registration certificate, and it must appear on every VAT invoice you issue.
| Use | Format | Example |
|---|---|---|
| Standard UK VAT number | GB followed by nine digits | GB123456789 |
| Qualifying Northern Ireland-EU goods transactions | XI followed by the same nine digits | XI123456789 |
The “XI” prefix does not apply to every Northern Ireland business transaction. A business should use it only after HMRC has confirmed that the business is operating under the Northern Ireland Protocol and when communicating with EU customers or suppliers about qualifying goods transactions.
Who needs a VAT number in the UK?
A UK-established business must register for VAT if either:
- Its VAT-taxable turnover for the previous 12 months exceeds the current VAT registration threshold of £90,000
- It expects its VAT-taxable turnover to exceed £90,000 within the next 30 days
Taxable turnover includes standard-rated, reduced-rated and zero-rated supplies. It does not include supplies that are exempt from VAT or outside the scope of UK VAT.
A business below the compulsory threshold can choose voluntary VAT registration, including where it wants to reclaim eligible input VAT. Registration also creates ongoing responsibilities, including charging the correct VAT, keeping digital records and submitting VAT returns.
When an Overseas Business Needs a UK VAT Number?
A business that is not established in the UK does not receive the standard £90,000 registration threshold. It must register if it makes taxable supplies in the UK of any value, unless a reverse charge, online marketplace, or other specific rule makes another party responsible for VAT.
Common situations include:
- Holding stock in the UK and making sales from that stock
- Supplying digital services directly to UK consumers when a digital platform is not responsible for the VAT
- Supplying services that are taxable in the UK where the customer cannot apply the reverse charge
A non-established business must normally apply within 30 days of making its first taxable UK supply or first expecting to make one. The precise treatment depends on the place-of-supply and overseas-goods rules, so overseas businesses should check the relevant HMRC guidance for their transaction.
Who needs an EU VAT number?
There is no single VAT number that automatically covers every EU country. A UK business often needs a local VAT registration in one or more Member States, but the requirement depends on where the goods are located, where the supply takes place, the customer’s status and the type of transaction.
Common situations include:
- Goods exported from Great Britain to the EU: A UK business does not normally need an EU VAT registration solely to zero-rate an export from Great Britain. It must keep evidence that the goods left the UK.
- Stock held in an EU country: Holding goods in an EU warehouse or fulfilment centre and making local sales can create a local VAT-registration requirement.
- B2B services: The EU business customer normally accounts for VAT through the reverse charge for general-rule services, although exceptions apply.
- B2C services: A UK business supplying eligible services to EU consumers can use the Non-Union OSS instead of registering separately in every customer’s country.
- Distance sales of goods from EU stock: The Union OSS can simplify eligible sales to consumers across Member States.
- Imported low-value goods: The Import One Stop Shop can be used for eligible consignments not exceeding €150.
The €10,000 threshold is not a general EU VAT-registration threshold for UK businesses. It applies to specified intra-EU distance sales and certain services made by EU-established suppliers.
A VAT registration number is also separate from an EORI number, which is used for customs processes.
How to Get a VAT Number
You get a VAT number by registering for VAT with HMRC. VAT registration itself is free.
1. Check whether registration is required
Register if your UK taxable turnover exceeds £90,000 over a rolling 12-month period or you expect it to exceed £90,000 within the next 30 days. You can also register voluntarily below the threshold.
2. Prepare the required information
A limited company will normally need its:
- Company registration number
- Business bank-account details
- Unique Taxpayer Reference
- Annual turnover
- Estimated taxable turnover for the next 12 months
The requirements differ for individuals, partnerships and overseas businesses.
3. Submit the application
Most businesses can apply through HMRC’s online VAT-registration service. An accountant or tax agent can also apply on the business’s behalf.
After registration, HMRC provides:
- A nine-digit VAT registration number
- The effective date of registration
- The deadline for the first VAT return and payment
- Instructions for accessing the VAT online service
HMRC automatically signs new VAT-registered businesses up for Making Tax Digital unless an exemption applies.
How to Find a Company’s VAT Number
Try the following methods before attempting to validate the number:
- Check a VAT invoice from the business. A valid VAT invoice should show the supplier’s VAT registration number.
- Check receipts and other business documents. A number can appear on a receipt, contract, quotation or business correspondence, but these documents are not all legally required to display one.
- Check the company’s website. Look in the website footer, terms and conditions, legal information, contact page or invoice-support area.
- Ask the business directly. Request its VAT registration number and confirm the legal or trading name connected to it.
- Validate the number through HMRC. HMRC’s checker can confirm whether a number is valid and show the registered business name and address.
You need a possible VAT number before using HMRC’s checker. The service cannot search for a VAT registration by company name.
For a more detailed process, see our guide on how to find a UK company VAT number.
How to Find Your Own VAT Number
You can find your own nine-digit VAT registration number:
- In your VAT online account
- On your VAT registration certificate
- On VAT invoices previously issued by your business
Use the number without spaces when HMRC asks for it as a payment reference.
How Do I Issue Invoices Using My VAT Number in the EU?
EU VAT invoicing rules apply to most B2B supplies and certain B2C transactions. The precise requirements depend on the Member State, the place of supply, the type of transaction and whether a special VAT scheme applies.
| Invoice type | Purpose | Main requirements |
|---|---|---|
| Full VAT Invoice | Used for most B2B supplies and certain B2C transactions where a VAT invoice is required under the applicable Member State’s rules. |
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| Simplified VAT Invoice | Used for qualifying lower-value transactions where the applicable Member State permits simplified invoicing. |
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| Self-Billing Invoice | Used when the customer issues the invoice on the supplier’s behalf under an agreed self-billing arrangement. |
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| Reverse Charge Invoice | Used when the customer, rather than the supplier, is responsible for accounting for VAT under the applicable reverse-charge rules. |
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| Intra-EU Supply of Goods Invoice | Used for a qualifying supply of goods between EU Member States where the conditions for VAT exemption in the supplier’s country are met. |
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| Margin Scheme Invoice | Used for an eligible transaction covered by a special margin scheme, such as certain second-hand goods, works of art or collectors’ items. |
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Note: A pro forma invoice is a preliminary document, not a VAT invoice. It cannot normally be used as evidence to reclaim input VAT.
EU countries follow common VAT-invoicing principles, but some requirements and simplified-invoice thresholds differ by Member State. Businesses should check the tax authority guidance for the country whose invoicing rules apply.
How to Check Whether a VAT Number Is Valid
Use HMRC’s Check a UK VAT Number service to confirm:
- Whether a UK VAT registration number is valid
- The name and address registered against the number
You must already have the VAT number. HMRC’s service cannot search for a VAT registration by company name.
A UK VAT-registered business can enter its own VAT number when completing the check to obtain a reference number showing when the check was made. Keep the reference with the relevant transaction records.
For a step-by-step explanation, see our guide on checking a UK VAT number.
How to Check an EU VAT Number
Use the European Commission’s VIES VAT-number checker to check whether a business is registered for cross-border trade within the EU. Select the relevant Member State, enter the VAT number, and submit the check. VIES retrieves the result from the relevant country’s national VAT database.
An invalid result can mean that:
- The number does not exist
- The number has not been activated for intra-EU transactions
- The VAT registration has not yet been finalised
Keep a record of the validation where the VAT treatment of a transaction depends on the customer’s VAT status.
How Do I Calculate and File My VAT Return With HMRC?
VAT is a consumption tax applied to the value added to goods or services at each stage of production or distribution. Businesses can reclaim the VAT charged on their purchases (input VAT) to offset the VAT collected on their sales (output VAT), ensuring they only pay VAT on the added value.
If you are not on the Flat Rate Scheme, follow these steps to calculate your VAT return:
- Calculate the total VAT collected from your sales (output VAT).
- Calculate the VAT paid on business-related purchases and expenses (input VAT).
- Subtract input VAT from output VAT:
- A positive result means you owe that amount to HMRC.
- A negative result means you are entitled to request a refund from HMRC.
Submit your VAT return through accounting software that is compatible with Making Tax Digital, unless HMRC has confirmed that an exemption applies. The deadline for submitting the return and paying HMRC is usually one calendar month and seven days after the end of the VAT accounting period.
Find out more: UK Tax Year Dates and Filing Deadlines 2026
How Do I Register for VAT in an EU Country?
The correct registration route depends on the supplies the business makes. OSS schemes are optional simplifications and do not replace local VAT registration for transactions outside their scope.
| Registration route | Who can use it | Where to register | VAT identifier |
|---|---|---|---|
| Local VAT registration | A business making taxable supplies that require registration in a specific Member State | The relevant country’s tax authority | A local VAT number issued under that country’s rules |
| Non-Union OSS | A business established outside the EU supplying eligible B2C services to EU consumers | One chosen Member State of Identification | A separate OSS VAT identification number |
| Union OSS | EU businesses making eligible cross-border B2C supplies, and non-EU businesses making eligible intra-EU distance sales of goods | The applicable Member State of establishment, fixed establishment or dispatch | The relevant national VAT number |
| Import One Stop Shop | Businesses making eligible distance sales of imported goods in consignments not exceeding €150 | An eligible Member State, usually through an EU-established intermediary for a non-EU seller | An IOSS number beginning with “IM” |
A business can still require separate local registrations for stock movements, domestic supplies or transactions that cannot be reported through the selected scheme. Registration procedures and supporting documents differ between Member States.
Frequently Asked Questions
How Do I Find My Own VAT Number?
Sign in to your VAT online account or check your VAT registration certificate. Your VAT number contains nine digits and may also appear on VAT invoices previously issued by your business.
Is a VAT Number the Same as a Company Number?
No. A company registration number is issued by Companies House when a company or LLP is incorporated. A VAT registration number is issued by HMRC only after a business registers for VAT.
How Much Does a VAT Number Cost?
HMRC does not charge a fee to register for VAT or issue a VAT registration number. A business can still incur costs if it pays an accountant, tax adviser or registration service to complete the application.
Do I Need a VAT Number to Trade in the EU?
Not automatically. Exporting goods from Great Britain to an EU customer does not, by itself, require an EU VAT number. Local registration can be required if you hold stock or make taxable supplies in an EU country, while an OSS scheme can cover certain cross-border B2C supplies.
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