Find your VAT number and registration information

A VAT number (also known as a VAT registration number) is a unique code assigned to every business registered for VAT.

When you register for VAT, HMRC assigns this unique VAT number to your business. You’ll also receive a VAT registration certificate that confirms key information about your registration.

Here’s what you’ll find on your VAT registration certificate:

• Your business’s unique VAT number
• The effective date of registration (the date from which VAT must be charged on VATable sales)
• The date your first VAT Return and payment are due

You should receive this certificate from HMRC when your registration is complete.

If you can’t find your original VAT certificate, don’t worry. You can download a copy at any time through your Government Gateway account.

When you register for VAT, you’re automatically placed on the Standard VAT Accounting Scheme. HMRC also offers other schemes that may better suit your business, depending on your annual income and cash flow preferences.

These schemes affect when and how VAT is calculated and reported, so it’s important to know which one you’re using. You must inform HMRC if you’d like to join a special scheme like the Flat Rate Scheme.

Here’s a quick overview of the main VAT schemes available through HMRC. You’ll need to choose the scheme that best fits your business needs.

1. Standard VAT Accounting Scheme

This is the default scheme for businesses registered for VAT.

• You pay HMRC the difference between the VAT on your sales and the VAT on your purchases.
• VAT is calculated based on the invoice date, not the payment date.
• Available to businesses with an annual income of £1,350,000 or more.

2. Cash Accounting Scheme

This scheme helps businesses with cash flow by only accounting for VAT on paid invoices.

• You pay and reclaim VAT only on invoices that have been paid.
• You don’t pay VAT on sales your customers haven’t paid for yet.
• Available if your annual income is less than £1,350,000.

3. Flat Rate Scheme

This scheme simplifies VAT by letting you pay a fixed percentage of your VAT-inclusive turnover.

• You pay a fixed rate of VAT to HMRC
• You keep the difference between the VAT you charge customers and the fixed rate you pay
• You cannot reclaim VAT on purchases, except certain capital assets over £2,000
• Only available if your VAT turnover is £150,000 or less (excluding VAT)

If you’re not using the Flat Rate Scheme, you can skip any references to it during QuickBooks setup.

Learn more about the Flat Rate VAT Scheme in QuickBooks Online.