A company or individual making business transactions in the European Union is often required to obtain a VAT (Value Added Tax) number. The determining factor for whether or not you must be VAT registered is the amount of taxable supplies your company has, along with the amount of sales and acquisitions that are made in any of the 27 European Union states. If the amount exceeds £67,000 within a 30-day period or a 12-month period, you need a VAT number.
Visit the HM Revenue & Customs (HMRC) website (see References section).
Click the "Online Services" tab at the top of the page to register for HMRC online services.
Click the "Register-New Users" link on the right-hand side of the page. Complete the form to access online services. You will be assigned a unique user ID. Click "Next." Click "VAT Registration."
Complete the VAT registration form. You will be asked questions about your business, such as the type of corporation you have, address and contact information, business activities, banking and revenue information.
Print a copy of the acknowledgement form that states your VAT online application has been submitted. If you are asked to mail additional documentation to help determine your eligibility, be sure to mail in the documents. Failure to do so can result in denial of a VAT number.
Mail documents to the following address: HM Revenue & Customs Deansgate 62-70 Tettenhall Road Wolverhampton WV1 4TZ
Complete a hard copy of the "VAT1" form (see Resources section) if you do not wish to use the online registration form. Once you've completed the hard copy of the form, mail it to the address listed in Step 5.
Wait to receive your VAT number and certificate in the mail. This can take three to six weeks from the date your application is submitted.