Definition
A VAT registration number is the unique number HMRC gives a business when it registers for VAT in the UK, made up of nine digits with a GB prefix. It must appear on every VAT invoice the business issues. Customers use it to check the supplier is genuinely registered before reclaiming the VAT charged.
Also called: VAT number, VAT reg number, VRN, GB VAT number
VAT registration number in practice
UK businesses must register for VAT once taxable turnover passes 90,000 GBP in any rolling 12-month period, or if they expect to pass it in the next 30 days alone. Businesses below the threshold can register voluntarily, which lets them reclaim VAT on purchases.
Only a VAT-registered business can charge VAT. Showing VAT on an invoice without a valid VAT registration number is not allowed, and an invoice missing the number does not support the customer's VAT reclaim.
Businesses in Northern Ireland trading goods with the EU use an XI prefix instead of GB for those transactions. EU businesses have their own VAT numbers, which can be checked in the VIES system.
Example
A Manchester consultancy's invoice footer reads "VAT Reg No: GB 123 4567 89", alongside the 20 percent VAT line and the invoice total.
- What must be on an invoice in the United Kingdom Required details, tax rules, and record keeping, with official sources
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Frequently Asked Questions
How do I check a UK VAT number?
Use the free Check a UK VAT number service on GOV.UK. It confirms whether the number is valid and shows the registered business name and address.
Is a VAT number the same as a company registration number?
No. The VAT number comes from HMRC and relates to VAT. The company registration number comes from Companies House and identifies a limited company. Many UK invoices show both.
Related terms
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- Tax invoice A tax invoice is an invoice that meets the legal requirements for the buyer to claim a tax credit, typically under a VAT or GST system.
- Company registration number A company registration number is the eight-character number Companies House gives each UK limited company and LLP when it is incorporated.
- UTR number A UTR number, or Unique Taxpayer Reference, is the 10-digit reference HMRC issues to individuals who register for Self Assessment and to limited companies for Corporation Tax.
- Making Tax Digital Making Tax Digital (MTD) is a UK government program that requires businesses to keep digital tax records and submit returns to HMRC using compatible software.
This page is for general information only and is not legal, tax, or financial advice. Rules change and vary by location, so consult a qualified lawyer or accountant about your situation.