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Work out your VAT registration dates

Based on GOV.UK and HMRC VAT Notice 700/1. Bank holidays are not counted.

How long VAT registration takes

  • Most businesses apply online through their HMRC business tax account.
  • HMRC asks you not to contact it before 40 working days have passed, as this can delay processing. After 40 working days, contact the VAT Registration Service to check your application was received.
  • Applications can take longer if HMRC needs more information from you, so reply quickly to any request.
  • When registration is complete, you get your VAT number and your effective date of registration.

What can slow an application down

  • A vague description of what your business does. Describe your trade specifically.
  • Turnover figures that do not match your records.
  • Missing or inconsistent business details, such as bank account or address.
  • Asking for an earlier registration date than HMRC expects, without explaining why.
  • Slow replies when HMRC asks for more information.

The three dates that get confused

DateWhat it means
The date you applyWhen you submit the form. It must be within 30 days of the end of the month you went over £90,000
Effective date of registrationThe date your VAT obligations start: the first day of the second month after you went over the threshold
The date your VAT number arrivesAdministrative only. It is often after your effective date

If you expect to go over £90,000 in the next 30 days alone, register by the end of those 30 days. Your registration then starts from the date you realised. For a month-by-month check of your rolling turnover, see the VAT registration checker for new businesses.

What to do while you wait for your VAT number

  • Charge VAT from your effective date. You owe it whether or not you collected it.
  • You cannot show VAT on invoices until your number arrives. Raise your prices to include VAT, tell customers a VAT invoice will follow, then reissue VAT invoices once you have your number.
  • Keep records from the effective date, with VAT in its own columns.
  • Plan to reclaim earlier costs: VAT on goods you still hold bought up to 4 years before registration, and on services bought up to 6 months before. See pre-registration expenses.

After you are registered

HMRC signs new registrations up for Making Tax Digital, so you file every VAT return through MTD software. Your first VAT period and due date appear in your VAT online account, and in your MTD software once it is connected. See VAT for new registrations.

VAT number on its way? Get ready for your first return, from £5 a month

Swift VAT Pro reads your first VAT period from HMRC and files from your spreadsheet through Making Tax Digital.

  1. Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
  2. See your VAT periods, due dates, amounts owed and payments, read from HMRC.
  3. Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
  4. Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
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Final thoughts

Register within 30 days of the month you go over £90,000, expect to wait up to 40 working days before chasing, and start charging VAT from your effective date, not from when your number arrives.

Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.

Frequently asked questions

Checked against GOV.UK guidance on registering for VAT, VAT Notice 700/1 and VAT registration thresholds. November 2026.

How long does VAT registration take?
HMRC asks you not to contact it until 40 working days have passed. If you have not heard by then, contact the VAT Registration Service. It can take longer if HMRC needs more information.

When must I register for VAT?
Within 30 days of the end of the month your rolling 12-month taxable turnover goes over £90,000, or by the end of a 30-day period in which you expect to go over £90,000 alone.

What is my effective date of registration?
The first day of the second month after you went over the threshold, or the date you realised you would go over in the next 30 days. You owe VAT from that date.

Can I charge VAT before I get my VAT number?
You cannot show VAT on invoices until your number arrives. Raise your prices to include VAT, tell customers a VAT invoice will follow, and reissue VAT invoices once you have the number.

Do I need MTD software after registering?
Yes. HMRC signs new VAT registrations up for Making Tax Digital, so you file every return through MTD software.

VAT number on its way? Get ready for your first return, from £5 a month.

Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.

Start 7-day free trial Work out your registration dates

No card needed · 2,900+ VAT returns filed since 2019