Who needs a VAT number in United Kingdom, how to register with HM Revenue and Customs (HMRC), what the number looks like, how to find or check one, and where it goes on your invoices.
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Updated for 2026
Last reviewed September 2026
What the VAT number is
The VAT number is the number HM Revenue and Customs (HMRC) assigns to a taxpayer in United Kingdom. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to HM Revenue and Customs (HMRC) by this number.
UTR: ten digits. VAT number: GB followed by nine digits.
Who needs one
Sole traders and landlords get a UTR when they register for Self Assessment; companies get a UTR from HMRC after incorporation; a VAT number only when you register for VAT.
How to register, step by step
Register for Self Assessment on GOV.UK by 5 October after the tax year you started trading; HMRC posts your ten-digit UTR.
Companies receive their UTR by post within a few weeks of Companies House registration.
Register for VAT online when you cross the threshold or choose to; the VAT number appears in your VAT online account.
Keep the UTR, VAT number and Government Gateway login together; you need all three for returns.
How to find or check a VAT number
Your UTR is on HMRC letters and in your online account. Check any UK VAT number free with GOV.UK's Check a UK VAT number service.
Where it goes on your paperwork
In the invoice header next to your business name, and in the client block when the client is a registered business. Quotations and purchase orders carry it too, so the client's accounts team can match documents. The United Kingdom invoice generator has a VAT number field in both blocks.
Questions people ask
Does it cost anything to get a VAT number?
Registration with HM Revenue and Customs (HMRC) is normally free. Agents charge for filling in the same form; pay one only if you want the time saved.
Can I invoice without a VAT number?
You can write the document, but many clients will not pay an invoice that has no VAT number, and you cannot charge VAT without being registered. Register first; it is usually quick.
Is the VAT number the same as VAT registration?
Not necessarily. The VAT number identifies you as a taxpayer; VAT registration is a separate status you take on when turnover passes the threshold or you opt in. Some countries use one number for both, others issue a separate VAT number.
How long does registration take?
Online registrations are often instant or take a few days; applications that need a visit or document checks take longer. Start before you need to send your first invoice.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with HM Revenue and Customs (HMRC) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with HM Revenue and Customs (HMRC).
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Tools for United Kingdom
Invoices, quotations, purchase orders, credit notes and waybills in GBP, with VAT and the VAT number on the document. Plus a VAT calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.