If you've just registered for VAT, or you're about to, you'll hear a lot about your "VAT certificate". It sounds like a piece of paper you need to keep safe in a drawer. In practice it's a digital document from HMRC, and the part that really matters is the number printed on it.
This guide explains what a VAT certificate is, what's on it, how to view yours online, and how to check whether a supplier's VAT number is genuine. It's written for UK business owners, sole traders and company directors who want a clear answer without the jargon.
We've kept it to the essentials. If you want help registering or staying compliant, we've flagged where Zmartly can step in.
What is a VAT certificate?
A VAT certificate is the official confirmation from HMRC that your business is registered for VAT. You get one when your VAT registration is approved, whether you registered because you had to or because you chose to.
The certificate proves two things. First, that you're entitled to charge VAT on your taxable sales. Second, that you can reclaim VAT on eligible business purchases. The single most important thing on it is your VAT registration number, because that number has to appear on every VAT invoice you issue.
These days the certificate lives in your HMRC online account rather than arriving as a paper document. You can view it, print it or save it as a PDF whenever you need it.
What information does it contain?
A VAT certificate is short and to the point. Every certificate shows the core details below.
| Detail | What it tells you |
|---|---|
| VAT registration number | Your unique number, which must go on every VAT invoice you raise |
| Effective date of registration | The date from which you must charge VAT on taxable sales |
| Business name and address | The registered details HMRC holds for you |
| First return period and deadline | The period your first VAT return covers and when it's due |
| Return frequency | How often you submit returns (usually quarterly, sometimes monthly or annual) |
UK VAT numbers are nine digits, often written with a "GB" prefix for international use (for example, GB123456789). The prefix is the same on every UK number, so it's the nine digits that identify your business.
How do you view your VAT certificate online?
You don't need to wait for anything in the post. Once your registration is live, the certificate sits in your VAT online account and you can pull it up in a couple of minutes.
- Go to your VAT online account on gov.uk and sign in with your Government Gateway user ID and password.
- Open your VAT account from the dashboard.
- Select the option to view your VAT certificate. From there you can read it on screen, print it, or download it as a PDF.
It's worth saving a PDF copy somewhere you can find it, because suppliers, lenders and new clients sometimes ask to see it. If you can't remember your Government Gateway details, use the recovery links on the sign-in page before you try anything else.
In practice, the mistake we most often see is business owners hunting for a lost paper certificate when the live version was sitting in their HMRC account the whole time.
What if you've lost your VAT certificate?
Losing the original isn't a problem. There's no single irreplaceable copy. Your certificate is stored in HMRC's systems, so you simply sign in to your VAT online account and view or download it again using the steps above.
If you can't get into your online account, you can contact HMRC's VAT helpline for help recovering access. Once you're back in, save a PDF so you're not stuck next time.
If all you actually need is your VAT number, check any recent VAT invoice you've issued or a previous VAT return, as the number appears on both.
How do you check a supplier's VAT number?
Before you reclaim VAT on a large invoice, it's sensible to confirm the supplier's VAT number is genuine. HMRC runs a free service for exactly this.
Use the Check a UK VAT number service on gov.uk. Enter the nine-digit number and it tells you whether it's valid, and shows the name and address the number is registered to. If you enter your own VAT number as well, the service gives you a reference you can keep as proof of when you checked. That's useful evidence of due diligence if HMRC ever queries the input VAT you've reclaimed.
For an EU supplier, use the European Commission's VIES (VAT Information Exchange System) checker instead, which validates VAT numbers across EU member states.
A quick check takes a minute and protects you from reclaiming VAT against a number that was never valid.
Do you have to register for VAT?
You must register for VAT once your VAT-taxable turnover goes over the registration threshold of £90,000 (the figure for the current period from 1 April 2024). You also have to register if you expect to cross it in the next 30 days alone.
Below that, registration is voluntary. Plenty of smaller businesses register by choice, usually so they can reclaim VAT on their costs or because larger clients expect to deal with a VAT-registered supplier.
If your turnover later falls below the deregistration threshold of £88,000, you can apply to cancel your registration. The standard VAT rate on most goods and services is 20%.
Illustrative example: when a growing shop has to register
Suppose Maya runs an online homeware shop as a sole trader. Over a rolling 12-month period her VAT-taxable sales reach £92,000. Because she's gone past the £90,000 threshold, she must register for VAT, start charging the 20% standard rate on her taxable sales, and submit VAT returns to HMRC. Once approved, her VAT certificate confirms her number and her first return deadline.
This is an illustrative example to show how the threshold works, not a real client.
Deciding whether to register voluntarily isn't always obvious. Our team can run the numbers for your situation as part of our VAT and tax advisory services, and if you sell online we work with a lot of ecommerce businesses facing this exact decision.
How long until your certificate arrives after registering?
When you register online, HMRC processes the application and then makes your certificate available in your VAT online account. Timescales vary depending on how busy HMRC is and whether they need to ask you anything, so treat any specific "number of days" you read online with caution.
The reliable approach is to check your VAT online account from time to time after applying. As soon as registration is approved, the certificate appears there for you to view and download.
One thing worth knowing: Making Tax Digital (MTD) for VAT already applies to all VAT-registered businesses. That means keeping digital records and filing returns through MTD-compatible software. So as you register, plan to have suitable software in place rather than treating it as a later job. If you'd rather not deal with the software and filing at all, Zmartly's bookkeeping service can handle your digital records and VAT returns for you.
FAQs
What is a VAT certificate?
A VAT certificate is the official document from HMRC confirming your business is registered for VAT in the UK. It shows your unique nine-digit VAT registration number, your effective date of registration, your registered business name and address, and details of your first return. You need the VAT number from it on every VAT invoice you issue.
How do I get my VAT certificate from HMRC?
Sign in to your VAT online account on gov.uk with your Government Gateway user ID and password, open your VAT account, and select the option to view your VAT certificate. You can read it on screen, print it, or download it as a PDF at any time. There's no need to wait for a paper copy.
How do I check if a VAT number is genuine?
Use HMRC's free "Check a UK VAT number" service on gov.uk. Enter the nine-digit number and it confirms whether it's valid and shows the registered business name and address. If you enter your own VAT number too, you get a reference as proof of when you checked. For EU numbers, use the European Commission's VIES service.
Can I create my own VAT certificate?
No. VAT certificates can only be issued by HMRC when your registration is approved. Creating or altering a VAT certificate, or producing a fake one, is fraud and can lead to serious penalties. If you need a copy, download the genuine version from your VAT online account.
When do I have to register for VAT?
You must register once your VAT-taxable turnover goes over £90,000 in a rolling 12-month period, or if you expect to cross that figure within the next 30 days. This is the registration threshold for the current period from 1 April 2024. Below it, you can still register voluntarily.
Want help getting VAT right?
VAT registration, returns and Making Tax Digital can eat into your week fast. Zmartly handles the lot, from registering you correctly to filing your returns on time. Book a free 20-minute call with a Zmartly accountant and we'll get you set up properly. Talk to us via our tax advisory services.
