If you are a business that is registered for VAT in the UK, you will have been issued a unique VAT registration number by HM Revenue and Customs (HMRC). This VAT number is essential for managing your VAT reporting obligations and reclaiming VAT paid on business purchases. But if you are a new business owner or have misplaced your VAT number, you may be wondering where to find it. Here is a quick guide to locating your VAT registration number if you are a UK VAT registered business.
Check Your VAT Registration Certificate
When you first registered for VAT with HMRC, you should have received a VAT registration certificate that states your VAT number. This certificate is issued as a confirmation that your business is now VAT registered. The format of the VAT registration number on the certificate is:
GB 999 9999 99
So it starts with “GB” followed by a 9 digit number separated into blocks of 3, 4 and 2 digits. This is the standard format for UK VAT numbers. Your original VAT registration certificate is the best place to locate your official VAT number. The VAT certificate may have been sent by post when you first registered, or it may have been emailed to you as a PDF. Check your business records to dig out the original document. This contains your VAT number and your effective date of registration for VAT purposes.
Check Your VAT Returns
If you have submitted any VAT Returns to HMRC since registering for VAT, then your VAT number will be clearly stated on these returns. VAT Returns must be submitted every 3 months under the standard VAT accounting scheme. So check through your completed quarterly VAT Return forms – your VAT number will be on there. Online VAT filing also clearly states your VAT registration number on each return. If you use accounting software like Xero, QuickBooks or Sage to submit digital VAT returns, check in the software or in your digital filing history for confirmation of your VAT number.
Ask HMRC
If you cannot locate your VAT number through your own business records, then you can ask HMRC to provide it. Contact the VAT Helpline online or on telephone 0300 200 3700. You will need to answer security questions to confirm your identity. Then HMRC can search their database and provide you with your correct VAT number. This may be the quickest way to get confirmation of your number if you have no access to original documentation.
Use the VAT Number Checker
HMRC provide an online tool to check if a VAT number is valid. You can use this to check potential VAT numbers against their records. Go to https://www.gov.uk/vat-registration/your-vat-number and enter a potential VAT number you have located. It will confirm if that number is issued and belongs to your business. This can help validate the VAT number you have found via other records.
Check Your VAT Account
If you use online services to manage your VAT with HMRC, you may be able to locate your VAT number by logging into your VAT account. The Government Gateway portal allows you to manage your taxes online. If you have registered for a Gateway account with HMRC, you can view your VAT details including your VAT number. Log in via https://www.access.service.gov.uk/login/signin/creds and navigate to your VAT account.
Ask Your Accountant
If you use an accountant to help manage your business taxes, they will likely have your VAT number on file. Your accountant needs this to handle your VAT Returns and other VAT reporting obligations to HMRC. Get in touch with your accountant and ask them to confirm or provide you with your current VAT registration number. This saves you digging through your own records if your accountant already has it available.
Check VAT Invoices From Suppliers
Invoices you receive from VAT registered suppliers will include your VAT number. This is because when you provide your VAT number to a supplier, they must show it on the sales invoice for their VAT records. Check through current or recent invoices from business suppliers – any invoices showing VAT charged will also state your VAT number. This provides independent confirmation of your VAT registration number for verification.
Ask Other Government Departments
If you receive payments or grants from government bodies like UK Research and Innovation (UKRI), the Rural Payments Agency or the NHS, they may have your VAT number on file. Other government agencies often require your VAT details as part of grant or contract management processes. Get in touch with any government bodies you deal with to request confirmation of your VAT number from their records.
How do I apply for a new VAT number?
If it turns out you do not have a VAT number, you likely are not registered for VAT. To obtain a new VAT number, you will need to register for VAT with HMRC. This can be done online via the Government Gateway portal. You can register voluntarily if your taxable turnover exceeds the VAT threshold – currently £85,000 per year. Or HMRC may contact you to compel VAT registration once your turnover reaches the threshold. To apply for VAT voluntarily, follow these steps:
- Create a Government Gateway account if you do not already have one
- Gather details of your business activity, turnover and address
- Complete the online VAT registration application form through your Gateway account
- HMRC will process your application and issue a VAT Registration Certificate by email or post
- The Registration Certificate contains your new unique VAT number – share this with suppliers and keep for your records
This process usually takes around 5 working days. Your VAT registration and new VAT number will be valid from the effective date specified by HMRC.
Importance of the VAT Number
Your VAT registration number is extremely important for managing your business VAT obligations. Here are some key reasons why you need to know your VAT number:
- Submitting VAT Returns – Your VAT number must be included on all VAT Returns submitted to HMRC
- Charging VAT on Invoices – By law your VAT number must appear on sales invoices when you charge VAT to customers
- Claiming VAT refunds – You need your VAT number to claim refunds on VAT paid to suppliers
- Avoiding VAT penalties – Errors or omissions of your VAT number can lead to fines from HMRC
- Proving your VAT status – Your number is evidence that you are VAT registered with HMRC
- Tax authority reporting – HMRC shares data with tax authorities in other EU countries which requires your VAT number
Essentially, your VAT number is vital for accounting, reporting and compliance with VAT rules as a registered business. Without your VAT registration number, managing VAT obligations becomes extremely difficult.
How to Display Your VAT Number
Once you have confirmation of your VAT number, you must display it appropriately on VAT reporting, invoices and other documents:
- VAT Reports – Display prominently on the front page of all VAT Returns and reports submitted to HMRC
- Sales Invoices – Include on all sales invoices where you charge VAT to a customer
- Purchase Invoices – Provide to suppliers when purchasing business items so they can record it
- Website – Display on your public website if you sell online e.g. in footers
- Letterheads – Include on business letterheads used for correspondence
- Contracts – State on quotations, contracts and other documents exchanged with customers and suppliers
These are common ways a VAT registered business needs to publicly display their VAT number. It helps demonstrate you are VAT compliant and facilitates VAT accounting.
Consequences of Not Displaying Your VAT Number
Failing to properly show your VAT number where required can lead to problems:
- HMRC VAT fines – Up to £2,500 for each incorrect VAT report or return
- Victim of fraud – Makes it easier for fraudsters to imitate your business then disappear without trace
- Higher supplier prices – Suppliers may charge you standard rate VAT without your number
- Delayed payments – HMRC or suppliers may withhold payments until you provide your VAT number as proof
- Loss of deductible VAT – HMRC may reject your attempts to reclaim VAT on purchases if not displayed on supplier invoices
So it is very important from both a compliance and cashflow perspective to have your VAT number readily available to show anyone who needs it.
How to Correct an Invalid or Inaccurate VAT Number
Sometimes your VAT number may be recorded inaccurately on documents like invoices or VAT reports. This does not match the number HMRC has issued you. Or in some cases, an invalid made-up number might even be used accidentally. If you identify any errors in use of your VAT number, you must take steps to correct it:
- Check the inaccurate number against your original VAT Registration Certificate to confirm it does not match
- Contact whoever is using the incorrect VAT number to advise them of the mistake
- Ask them to update their records and re-issue any affected documents like invoices
- Destroy any incorrect invoices or reports bearing the wrong number
- Review your systems and processes to understand how the error originated then improve controls to prevent it happening again
These actions will ensure your true VAT number is displayed everywhere appropriately. Using the wrong VAT number can slow down vital VAT refunds so it is best corrected as soon as possible.
How To Protect Your VAT Number From Misuse
While your VAT number must be displayed publicly in certain places, you should still protect it from misuse where possible:
- Never share without verifying who is requesting it – check legitimacy of any unknown third parties who ask for your VAT number before providing it
- Watermark documents – embedding your VAT number subtly into the background of invoices or headed paper makes it harder to alter
- Add access controls – restrict access to electronic or printed records showing your VAT number
- Report anything suspicious – if you suspect misuse of your VAT number, report it to HMRC immediately
If your VAT number falls into the wrong hands, it could be used to commit VAT fraud in your business’s name. So maintain control over who you share it with and how it is displayed publicly.
How to Check Someone Else’s VAT Number
To help protect against VAT fraud, you can check the validity of VAT numbers provided to you:
- Use the HMRC online VAT checker – enter another business’s VAT number to see if it is real and matches their name
- Check dates – their VAT number should show a registration date prior to invoicing your business
- Confirm trading address – does their stated address match official records for that VAT number?
- EU VAT check – non-UK EU VAT numbers can be checked via the EU VIES portal
- Verify VAT status on invoices – don’t pay if their VAT number is not included on the sales invoice
Conducting proper due diligence around other businesses’ VAT details helps ensure payments you make are going to legitimate companies. This protects against invoice scams and VAT fraud.
What To Do if Your VAT Number Changes
In some cases, HMRC may issue you with a new VAT registration number if:
- You change the legal status of your business (e.g. sole trader to limited company)
- Your business undergoes a merger, takeover or restructure
- You cease trading under your existing VAT registration and re-register as a new entity
Receiving a new VAT number from HMRC means:
- Check your new VAT Registration Certificate and update your records
- Inform suppliers and customers of your new VAT number as soon as possible
- Update your stationery, invoices, pricing etc. to show the new VAT number
- File VAT reports under the old number up to the effective date of the new registration
- Submit VAT returns under the new VAT number moving forward
A change of VAT number mid-way through a reporting period adds complexity. Seek professional advice to ensure a smooth transition between the two VAT registrations.
Can IClaim VAT Refunds Without a VAT Number?
No – having a valid VAT registration number is mandatory if you wish to claim back VAT charged on business purchases (input VAT).
The VAT reporting process requires you to offset VAT collected from customers (output VAT) against input VAT incurred. If you do not have a VAT number, it is very difficult to reclaim input tax.
In most cases, a supplier will not have charged you VAT if you cannot provide a VAT number at the time of purchase. The only exception is if you have been incorrectly charged VAT as a non-VAT registered customer. This VAT could potentially be claimed back by writing to HMRC with evidence that VAT was wrongly levied.
But generally, registering for VAT is a prerequisite for recovering VAT systematically via your VAT returns.
Can I Claim VAT Refunds on Purchases From Abroad?
Yes, it is possible to claim VAT refunds charged to your business outside of the UK:
- EU VAT – You can recover VAT paid in other EU countries by submitting electronic VAT reclaim forms to the relevant tax authority via the VAT refund procedure
- Outside EU – VAT on business purchases in non-EU countries can potentially be claimed as input tax via your normal HMRC VAT returns
This ensures you do not incur unnecessary irrecoverable VAT costs merely because purchases are from overseas rather than UK suppliers.
Conclusion
Knowing your correct VAT registration number is crucial for managing your business VAT obligations and cashflow. If you have lost track of your VAT number or need to apply for a new one, follow the guidance provided here. Validating any VAT numbers received from suppliers also helps avoid problems. With some due care and attention, you can ensure your VAT number details are kept up to date.