How do I get a VAT Certificate? UK Registration Guide (2026/27)

To obtain a VAT certificate, a business must register for Value Added Tax with HM Revenue & Customs (HMRC). Under section 3(1) of the Value Added Tax Act 1994 (VATA 1994), a person becomes a taxable person when they are, or are required to be, registered under the Act.  HMRC maintains a single register for all registered persons, and entering your business onto this register generates your VAT registration number and your VAT certificate.

This guide breaks down exactly how you navigate the VAT registration process, verify your identity, and access your certificate via your digital tax account.

Check your registration liability (2026/27 Thresholds)

Before applying for a VAT certificate, you must determine if you are legally required to register. For the 2026/27 tax year, the mandatory VAT registration threshold remains at £90,000.  You must register if your total taxable turnover in any rolling 12-month period exceeds this £90,000 limit.  You can also choose to register voluntarily if your turnover sits below this threshold, provided you make taxable supplies.

Complete the correct VAT registration form

To get your VAT certificate, you submit a registration application to HMRC. Most businesses complete this process online via the Government Gateway, which automatically routes you to the correct digital forms. Depending on your business structure and activities, HMRC requires specific forms:

• VAT 1: The standard application form for most sole traders and limited companies.
• VAT 2: Required for partnerships. All partners in the firm must sign the declaration containing the particulars set out in the VAT 2 form.
• VAT 1A / VAT 1B / VAT 1C: Supplementary forms required for specific circumstances, such as distance selling (VAT 1A), acquisitions from other Member States (VAT 1B), or disposing of assets where a direction has been made (VAT 1C).

Submit identity documents and await processing

HMRC actively combats registration fraud, meaning you must prove your identity before they issue your VAT certificate. The First-tier Tribunal case of Treasures of Brazil Limited v HMRC highlights the practical steps of this process. HMRC often requires company directors to email copies of their identity documents to process the application.  You can view existing applications and upload these documents by signing into the ‘Register for VAT‘ online service.

Once you submit your documents, HMRC typically takes about 30 days to write to you with a decision.

“You should wait until your VAT registration is confirmed before you: get any software [or] charge customers for VAT”

If you applied for voluntary registration, you should increase your prices initially to cover your pending VAT liability, but you cannot legally issue VAT invoices until HMRC issues your VAT certificate and registration number.

Access your VAT Certificate via your Business Tax Account

Once HMRC approves your application, they issue your VAT registration certificate. You access this certificate digitally through your HMRC Business Tax Account.

You use this same online account portal to manage variations to your registration. If your business changes its name, principal place of business, or bank details, you update these records directly within the Business Tax Account to ensure your VAT certificate remains accurate.

Distinguishing the VAT Certificate from the C79 Certificate

Do not confuse your standard VAT registration certificate with a form C79.

The VAT registration certificate proves your business is registered for VAT. Conversely, the C79 is an import VAT certificate. As established in ICL Europe Cooperatief UA v HMRC, the C79 is a monthly certificate issued to VAT-registered importers as official evidence of VAT paid on imported goods, allowing the business to recover that input tax.  You must hold the C79 to claim back import VAT; your standard VAT registration certificate does not serve this purpose.

Penalties for failing to keep VAT records

Once you hold a VAT certificate, you assume strict record-keeping obligations. If you fail to keep the required documents or fail to afford HMRC the facilities necessary to verify your VAT returns, HMRC holds the power under section 73 of VATA 1994 to assess the amount of VAT due to the best of their judgment.

Summary Table: VAT Registration and Certificates

Next steps for research: Review the specific identity documents currently accepted by HMRC for non-UK resident directors seeking a UK VAT certificate, and audit client systems to ensure they comply with Making Tax Digital rules immediately upon receiving their VAT registration number.