Tax

What is VAT Number?

A UK VAT number is the unique number HMRC gives a business when it registers for VAT, written as GB followed by 9 digits, and shown on VAT invoices and returns.

Example

A supplier's invoice shows VAT number GB 123 456 789. You can check it is valid using HMRC's online service before claiming the VAT.

Key Dates

Shown on your VAT registration certificate, issued when you register

How VAT Number Works in Practice

A VAT number, also called a VAT registration number or VAT ID, identifies a business as registered for Value Added Tax. In the UK it is written as the letters GB followed by 9 digits, for example GB 123 456 789. HMRC issues it when your VAT registration is approved, and you must put it on every VAT invoice you issue.

Your VAT number appears on your VAT registration certificate, known as the VAT certificate. This is the document HMRC sends confirming your registration, your VAT number, the effective date of registration and your VAT return periods. You can also find your number by logging in to your VAT online account. If you lose the certificate, you can usually get the details from your online account or by contacting HMRC.

Customers who want to reclaim VAT need a valid VAT number on your invoice. You can check whether a UK VAT number is valid using HMRC's check a UK VAT number service on gov.uk. It is a good habit to verify new suppliers, because a false or cancelled number means you may not be able to reclaim the VAT you paid.

In the EU, a VAT ID is the equivalent, made up of a two letter country code followed by the national number. After Brexit, UK businesses are no longer part of the EU VAT system in the same way, so EU transactions follow different rules. Make sure you understand which number to quote on cross border invoices.

Step by Step

Once registered, you charge VAT on taxable sales and show your VAT number on each invoice. You collect output VAT from customers, deduct the input VAT you paid on purchases, and send the difference to HMRC on your VAT return.

The VAT number also lets customers confirm that you are registered and that the VAT shown is genuine. If you are deregistered, the number stops being valid and you must stop charging VAT and stop showing it on invoices.

Where you buy from a supplier, check their number against the HMRC service and keep a copy of the VAT invoice. HMRC can refuse an input VAT claim if the invoice is missing or invalid.

Practical Tips

Keep your VAT certificate somewhere safe and easy to find
Check new suppliers' VAT numbers before you pay them
Put your VAT number on every VAT invoice, as it is a legal requirement
Update your invoice template as soon as your registration is confirmed

Common Mistakes to Avoid

Showing a VAT number on an invoice before the business is actually VAT registered
Not checking a supplier's VAT number before claiming input VAT
Continuing to display a VAT number after deregistering
Mistyping the 9 digit number so the invoice cannot be matched or verified

Frequently Asked Questions

What does a UK VAT number look like?

It is the letters GB followed by 9 digits, for example GB 123 456 789. It may be written with spaces.

Where can I find my VAT number?

On your VAT registration certificate or in your VAT online account. It is also printed on any VAT invoice you have issued.

How do I check if a VAT number is valid?

Use HMRC's check a UK VAT number service on gov.uk. It tells you whether a number is currently registered and the name of the business.

Is a VAT number the same as a company number?

No. A VAT number is issued by HMRC for VAT purposes. A company registration number is issued by Companies House when a company is incorporated.

Source: https://www.gov.uk/vat-registration

Related Terms

VAT (Value Added Tax)

VAT is a tax added to most goods and services sold in the UK. Businesses collect it from customers and pay it to HMRC, minus any VAT they've paid on business purchases.

VAT Return

A VAT return is a regular submission to HMRC showing the VAT you've charged (output VAT) and paid (input VAT), with the difference paid or reclaimed.

Input VAT

Input VAT is the VAT you pay on business purchases. You can usually reclaim this from HMRC on your VAT return.

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