Guidance

Register for VAT by post

Use the VAT1 form to register a new or existing business or one you're taking over.

Most businesses can register for VAT online, including partnerships and a group of companies registering under one VAT number.

If you cannot register online, you must register by post using the VAT1.

How to register by post

You must:

  1. Print out and complete the form VAT1.

  2. Print out and complete additional forms, if needed.

  3. Send the completed forms to HMRC.

VAT1

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Find out how accessible our forms are.

Use the following notes to complete the VAT1 registration form.

Notes to help complete VAT1 form

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Additional forms

You will have to complete an additional form for some business activities and post it with the VAT1 form.

If you’re:

  • joining the Agricultural Flat Rate Scheme, also complete the VAT98 form
  • registering a group of companies with separate VAT numbers, also complete the VAT50/51 form
  • an EU business distance selling into Northern Ireland, also complete the VAT1A form
  • importing goods worth more than £85,000 into Northern Ireland from an EU country, also complete the VAT1B form
  • disposing of assets and you have claimed Directive refunds on them, also complete the VAT1C form

The VAT1 form will tell you if you need to complete one of these forms.

What happens next

Applications by post can take up to 30 days to process.

If we need more information, we’ll ask for it whilst we’re processing your form but it may cause a delay.

After you are registered

Once your application has been approved you’ll get a 9-digit VAT number and other information you need.

Published 2 October 2014
Last updated 5 August 2022 + show all updates
  1. The information about completing the VAT2 form alongside your VAT1 application has been updated. Guidance and forms have also been updated with information about completing the VAT1.

  2. Information about how to register for VAT by post using the VAT1 form has been updated.

  3. The VAT1 form has been updated to include the VAT50/51 form with your application.

  4. To register a VAT group you now only need to include the VAT50/51 form with your application.

  5. Information has been updated about registering for VAT by post. Guidance and forms have also been updated with information about registering for VAT if you're moving goods into Northern Ireland from 1 January 2021.

  6. We have added an updated VAT1 Welsh form and notes

  7. English VAT1 form and notes have been updated

  8. Added translation