Update July 10: A link to a new online tool to check what registering for VAT might mean for your business has been added to section 3.9.
Find out when and how to register for VAT.
This notice explains when you must register for VAT and how to do it.
You should read this notice if you:
- make business supplies of goods or services in the UK — regardless of where you live or where your business is established
- import goods into the UK
- import acquisitions — if you are a business in Northern Ireland
- sell certain assets
Source HMRC
