How to Get a UK VAT Number: Complete Guide for Overseas Businesses

Do You Need a UK VAT Number?

Most overseas businesses trading in the UK need to assess VAT registration before their first sale, not after crossing a turnover figure. If you hold stock in the UK, import goods for resale, sell through Amazon FBA or a marketplace, or make any supply that takes place in the UK, registration is likely on the table from day one. The £90,000 threshold is only part of the test, and for non-resident companies it is often the wrong starting point.

The £90,000 threshold explained

The UK VAT registration threshold is £90,000 of taxable turnover over a rolling 12-month period. For a UK-established business, registration becomes mandatory when either of these is true:

• Your taxable turnover exceeded £90,000 in the last 12 months. You must register within 30 days of the end of the month in which you crossed it.
• You expect to exceed £90,000 in the next 30 days alone. You must register before that period ends.

Taxable turnover means your sales that are standard-rated, reduced-rated or zero-rated, excluding VAT itself. Exempt supplies (such as certain financial or insurance services) do not count towards the threshold.

The NETP rule: registration from the first supply

If your company is not established in the UK, the threshold may never apply to you. A non-established taxable person is a business with no fixed establishment in the UK that makes taxable supplies there. In that case, UK VAT registration can be required from the first taxable supply, even if sales are low. This is the point that creates the most errors in UK VAT projects, because teams apply the £90,000 rule mechanically and register far too late.

The 30-day rule and late registration

Missing the registration deadline is expensive because HMRC backdates your liability. You are liable for VAT from the date you should have registered, not from the day your application is approved. Late registration can trigger backdated VAT, interest and a failure-to-notify penalty. Monitoring your position and registering on time is the single cheapest form of compliance.

Do you need to register? Quick decision guide

When UK Stock, Amazon FBA and Imports Trigger Registration

The moment goods you own sit on UK soil for sale, VAT registration is almost always required. Holding stock in the UK is one of the clearest triggers for a non-resident business, and it should be resolved before the goods arrive, not after the first order ships.

Common situations that require analysis before going live include:

• Amazon FBA UK inventory stored in Amazon's warehouses.
• Stock held in third-party logistics (3PL) warehouses or fulfilment centres.
• Goods left with UK distributors or fulfilment providers.
• Imported goods owned by your company and resold from the UK.
• DDP flows (Delivered Duty Paid) that create a UK taxable supply or leave you holding local stock.

The five scenarios that matter most

Marketplace rules decide who accounts for the VAT, but they do not remove your registration duty when you hold UK stock. A platform may be treated as the deemed supplier for certain sales, yet you still need to review where your stock sits, who is the importer of record, and whether you hold goods in the UK. Amazon FBA UK stock is the classic case where registration must be handled before the fulfilment model goes live.

Postponed VAT Accounting (PVA) lets eligible VAT-registered businesses account for import VAT on their VAT Return instead of paying it at the border. It is a cash-flow mechanism, not an exemption from import VAT, and it needs to be set up correctly. See our guide on how to import goods into the UK without paying VAT upfront.

GB EORI: The Customs Number Importers Also Need

If you import or export goods to or from Great Britain, you need a GB EORI number in addition to your VAT number. The two are separate identifiers with different jobs, and post-Brexit this catches out many businesses that assume a VAT number is enough for customs.

EORI GB vs VAT registration

Your VAT number handles VAT registration, returns and invoices; your GB EORI number handles customs declarations and import or export formalities. A GB EORI typically has the format GB followed by 12 digits, and for VAT-registered businesses it is usually based on the VAT number. You can hold a VAT number without an EORI, but you cannot clear goods through UK customs without one.

How to obtain your EORI and how long it takes

You apply for a GB EORI through HMRC, and it is generally quicker than VAT registration. A GB EORI is often issued within a few days to around 2 to 3 weeks, so it can be arranged in parallel with your VAT application rather than after it. Line the two up early so customs clearance is ready the moment your VAT number arrives. For the full walkthrough, see our dedicated guide on how to get a GB EORI number.

How to Register for UK VAT, Step by Step

Most UK VAT applications are now made online through GOV.UK using a Government Gateway account. Paper VAT1 forms still exist but are exceptional. A well-prepared file is the difference between a smooth approval and weeks of follow-up questions from HMRC.

Step 1: Gather your information

A complete application is the fastest application. Prepare, at minimum:

• Certificate of incorporation or your company registration extract.
• Proof of VAT or tax registration in your home country.
• Identification details for directors or beneficial owners.
• A clear description of your UK business model.
• Contracts with UK warehouses, carriers, suppliers or marketplaces.
• Proof of Amazon UK or marketplace activity, if relevant.
• Expected turnover and the date of your first UK taxable supply.
• Import information and GB EORI details, if you import.

Step 2: Apply online via HMRC

Submit your application through your Government Gateway account on GOV.UK. You will describe your activities, declare your first taxable supply date, and choose your VAT accounting details. The date you give for your first taxable supply drives your effective date of registration, so get it right.

Step 3: Receive your VAT number and certificate

HMRC issues a 9-digit VAT number prefixed with GB, together with a VAT registration certificate. The certificate confirms your VAT number, your effective date of registration, and your VAT Return periods. Your effective date is critical: VAT is due from that date even if the certificate arrives later. From this point, you must show your VAT number on compliant invoices.

Step 4: Set up for compliance

Registration is the start of your obligations, not the end. Before you trade, set up Making Tax Digital compatible software, define how you will keep digital records, and prepare compliant invoicing. Getting your systems ready in advance means your first VAT Return is a routine task rather than a scramble.

What Changes After Registration

Once you are VAT registered, you charge UK VAT where due, file returns and keep records to HMRC standards. Your day-to-day obligations include charging the correct rate, issuing compliant VAT invoices, keeping VAT records, submitting VAT Returns and paying any VAT due on time.

UK VAT rates

The UK has three main VAT rates. Applying the right one is your responsibility:

• 20% standard rate, which applies to most goods and services.
• 5% reduced rate for specific goods and services (for example domestic fuel).
• 0% zero rate for certain taxable supplies (for example most food and children's books).

Zero-rated sales are still taxable supplies. That distinction matters, because zero-rated turnover still counts towards registration and still belongs on your VAT Return.

VAT Returns, deadlines and Making Tax Digital

UK VAT Returns are usually filed quarterly, and the standard online filing and payment deadline is 1 calendar month and 7 days after the end of the VAT period. Some businesses file monthly. Under Making Tax Digital, you must keep VAT records digitally and submit returns through compatible software unless an exemption applies. Disconnected spreadsheets that break the digital link create a real compliance risk. For the full calendar, see our guide to UK VAT Return deadlines and MTD penalties.

Record keeping and input tax

You must generally keep VAT records for at least 6 years. That covers sales and purchase invoices, VAT Return workings, import documents, export evidence, credit notes and supporting paperwork. Being VAT registered also lets you recover input VAT on eligible UK costs, which can turn a compliance obligation into a genuine cash benefit. Where you have incurred UK VAT before registering, look at whether a UK VAT refund is available.

Should You Appoint a UK Fiscal Representative?

A fiscal representative is not automatically mandatory in the UK, but it is often valuable for overseas businesses with imports, stock movements or marketplace flows. Post-Brexit, most non-resident companies can register and file on their own account. HMRC can, in specific cases, direct a business to appoint a UK-established representative, but this is the exception rather than the rule.

What a fiscal representative does

A representative takes on the practical VAT workload and acts as your point of contact with HMRC. A typical scope includes:

• Confirming whether registration is mandatory or voluntary for your model.
• Preparing and submitting your HMRC application.
• Managing HMRC correspondence and follow-up questions.
• Setting up your VAT Return periods and MTD software.
• Reviewing import VAT and PVA treatment.
• Filing VAT Returns and monitoring payment deadlines.

When it makes sense

Representation is most useful when you have UK imports, hold UK stock, run marketplace flows, or lack in-house VAT capacity. It is less about legal obligation and more about removing risk and freeing your team from a process they do not run every day. As a mandataire fiscal, Eurofiscalis can act as your tax representative in the United Kingdom and manage the full VAT lifecycle on your behalf.

Timelines and Costs

Plan for a UK VAT registration to take around 4 to 6 weeks, and longer if your business model is complex or HMRC asks follow-up questions. Treat this as a planning estimate rather than a guaranteed HMRC processing time.

• UK VAT registration: generally 4 to 6 weeks for a complete, well-prepared application.
• GB EORI number: often faster, usually within a few days to around 2 to 3 weeks, and can run in parallel.
• MTD setup: should be arranged during the registration window so you are ready to file from day one.

On costs, registration and representation fees vary with the complexity of your setup. Rather than publish a headline figure that rarely fits a real case, we scope each project and provide a clear quote. Book a consultation and we will map your timeline and budget to your actual model.

Common Mistakes and Penalties to Avoid

Most UK VAT problems for overseas businesses come from a handful of avoidable mistakes. Knowing them in advance is the fastest way to stay compliant.

• Registering late. Backdated VAT plus interest and a failure-to-notify penalty. Register within the deadline once a liability arises.
• Misclassifying supplies. Treating a standard-rated supply as zero-rated or exempt distorts your returns and your threshold test.
• Poor record keeping. Records must be digital under MTD and kept for 6 years. Weak records invite penalties on audit.
• Ignoring MTD. Filing outside compatible software, or breaking the digital link with manual spreadsheets, is itself a compliance failure.
• Not monitoring your position. For NETPs especially, the trigger is the first taxable supply, so waiting for £90,000 is a trap.

On penalties, late registration generally attracts a failure-to-notify penalty based on the VAT due, plus interest. The exact percentage depends on whether the failure was careless or deliberate and on how the disclosure is made, and HMRC interest rates change over time. The practical takeaway is simple: register on time and the penalty question never arises.

Voluntary Registration: Is It Worth It?

You can register for UK VAT voluntarily even below the £90,000 threshold, and for some businesses it pays off. The decision comes down to whether the benefits outweigh the extra administration.

*Advantages:*

• Recovering input VAT on your UK purchases and costs.
• Appearing established and credible to UK banks, suppliers and customers.
• Being ready before growth pushes you over the threshold.

*Disadvantages:*

• The administrative burden of returns, records and MTD.
• The obligation to charge VAT, which can matter for price-sensitive B2C sales.

Voluntary registration makes most sense when you are investing in UK operations, incurring recoverable UK VAT, or expecting rapid growth. If you mainly sell to VAT-registered UK businesses, the VAT you charge is recoverable for them, so registering early is often a net positive.

Next Steps: Get Your UK VAT Registration Right the First Time

Getting UK VAT right from the start saves time, money and a great deal of stress. For an overseas business, the hard part is rarely the form itself: it is knowing when the liability begins, sequencing the VAT number and GB EORI correctly, and staying compliant under Making Tax Digital afterwards.

Eurofiscalis handles the full journey for non-resident companies: NETP assessment, HMRC registration, GB EORI, MTD setup and ongoing VAT Returns, and we can act as your UK tax representative where it helps. If you also want the wider picture, see our overview of VAT in the United Kingdom, the detailed UK VAT rules, our guide to selling DDP in the UK, and the Amazon VAT guide for marketplace sellers.

Let's talk about your VAT in 30 minutes. Book a meeting with an expert and we will review your situation and give you a clear roadmap.

This article is general guidance, not legal or tax advice. UK VAT rules are complex and change over time; for your specific situation, consult HMRC or a qualified adviser.