VAT registration in the United Kingdom for companies


VAT registration in Great Britain – the VAT system in Great Britain was introduced in 1973. As part of Great Britain’s accession to the European Union. It is based on EU VAT rules known as EU directives , which are implemented into British legislation as the Value Added Tax Act. The Act, as amended, establishes a rule regarding VAT registration.

The British VAT system is operated by HM Revenue and Customs (HMRC) .

It should be noted that the United Kingdom left the European Union on 31 January 2020. Under the agreement concerning Brexitu,there will be no changes for the UK regarding the EU VAT system by December 31, 2020. There will be no change to UK VAT rules during this time.

VAT registration in Austria for companies:

Registering VAT in the UK in certain situations, despite the fact that the location of the company or branch of the company is not located in Great Britain, is necessary. If you know you need to register VAT in the UK, do not hesitate and contact us and we will help you.

When is VAT registration in United Kingdom required?

⇒ Imports of goods from outside the European Union to Great Britain;

Purchase and sale of products in Great Britain;

Sales of goods to consumers in Great Britain via the Internet. Also after exceeding the sales threshold of £ 70,000;

If the Company is not registered as a VAT entity in United Kingdom but receives a service in United Kingdom in accordance with the reverse charge rules.

Shipment of products between the UK and another EU member state (intra-Community supplies));

Maintenance of consignment goods in the United Kingdom before further sale to other companies in the United Kingdom or abroad;

Organizing live events (conferences related to art or education) in the United Kingdom;

Own delivery of goods.

How can I register VAT in United Kindom?

VAT registration should be submitted electronically via Tax Office in Great Britain (HMRC). In this way, you will register as a VAT payer and create an online VAT account (the so-called Government Government Gateway). You must do this to send VAT returns to the Tax Office and Customs Office (HMRC).

Each company can also appoint accountant (or representative) to submit VAT returns and handle matters in HRMC on your behalf.

After receiving the VAT number from HMRC, you can set up an online VAT account.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in the UK, we need the necessary documents to do so. These are usually documents such as:

Company registration document;


Bank account number;

Information about the company’s activities.

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in United Kingdom?
Do you have any questions about the VAT registration in United Kindom for your company? Not sure if your company must be registered for VAT in United Kingdom? If so, contact us via our contact form.
CountryUnited Kingdom
Country CodeUK
Local VAT no.CZ + 12 characters
Mail order threshold70 000 GBP netto annually
Submission of VAT returnsquarterly
Annual declarationNo
Waiting time for registrationsUp to 2 months
Standard VAT rate20%
Reduced VAT rate5%
European Union Member Stateyes, since 1973