If you sell digital products or services to customers in the UK, you need to register for UK VAT before you can legally charge it. Unlike UK-established businesses — which have an £90,000 annual registration threshold — non-UK businesses selling digital goods and services B2C must register from their first sale. There is no threshold.
This guide covers the registration process. For broader information about UK VAT rates, B2B vs B2C rules, and invoicing, see the UK VAT Guide. For how to file and pay once registered, see the UK VAT Filing Guide.
How to register for UK VAT
You can register online — no UK address or representative is required. The process has two parts: creating a Government Gateway account, then completing the VAT registration form.
Information to have ready
HMRC's system times out after 15 minutes if you pause, so have the following ready before you start:
- Full name and date of birth
- A tax identifier from your country of origin (e.g. your company registration number or equivalent)
- Your business contact details and bank account information
- Estimated value of taxable turnover for the next 12 months
- Details of any associated businesses within the last 2 years
Step 1: Create a Government Gateway account
- Go to the VAT registration page and click the link to register online.
- On the sign-in page, click "create sign in details."
- Enter your email address. HMRC will send a 6-digit confirmation code — enter it to confirm your email.
- Enter your full name and create a password.
- You'll receive a 12-digit Government Gateway user ID (also sent to your email). Keep this safe — you'll use it for all future VAT filings and account management.
Step 2: Complete the VAT registration
- Log in to your Government Gateway account and access the business tax registration page. Select VAT.
- Choose the business type that best describes yours, and select that you are "making or intending to make taxable supplies."
- Enter all the required information using the sections HMRC provides.
- Review and submit your application.
HMRC will verify your information — this takes at least a week and can take up to 30 days or longer.
Receiving your VAT registration certificate
Once approved, HMRC sends a VAT registration certificate to your Government Gateway account confirming:
- Your UK VAT number (9 digits, starting with "GB") — include this on all invoices to UK customers
- Your effective date of registration
- When to submit your first VAT return and payment
Important: You cannot display or charge VAT until you receive your VAT number, but you will owe the tax from your effective registration date. HMRC advises increasing your prices while you wait, then reissuing invoices once your number arrives.
➡ Once registered, see the UK VAT Filing Guide for how to file returns and pay HMRC.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
