VAT registration in United Kingdom

The UK left the EU VAT system on 1 January 2021, so EU registrations and OSS do not cover UK sales. Overseas sellers holding stock in the UK, importing goods or selling outside marketplaces usually need their own UK VAT number, file returns through Making Tax Digital software and claim import VAT back using postponed VAT accounting.

When do you need to register in United Kingdom?

• Businesses not established in the UK have no registration threshold. You must register as soon as you make taxable supplies in the UK, for example by selling goods stored in a UK warehouse.
• UK-established businesses must register once taxable turnover passes £90,000 in a rolling 12 months.
• Online marketplaces collect VAT on many sales by overseas sellers, but you usually still need a UK VAT number if you hold stock in the UK.

How we register you

1. 1We confirm whether you need a United Kingdom VAT number and send a document checklist.
2. 2We prepare the application, translations and any fiscal representative paperwork.
3. 3You sign, and we file with the tax office and answer its questions.
4. 4Your VAT number is issued and we set up your first return.