In this section:
- Register for VAT or file your VAT return online
- How to complete and file a VAT return
- VAT filing and payment deadlines
- Missed VAT deadlines: penalties and surcharges
- Register for email VAT reminders and alerts
- Appointing someone to deal with your VAT affairs
Register for VAT or file your VAT return online
Filing your VAT return online is quick, easy, convenient and secure. All you need to do first is to register for VAT online services if you have not already done so.
This guide shows you how to set up your online VAT account if you have not used other HM Revenue & Customs (HMRC) online or Government Gateway services. It also shows you how, if you are already registered for other online HMRC or UK Government Gateway services, you can easily add VAT to your existing online account services. As well as filing your VAT return online you can also file other forms, notify HMRC of changes to your VAT registration details, change your VAT payment details and nominate an agent to handle your VAT on your behalf.
This guide also shows you how to receive VAT return reminders by email to tell you that your VAT return is due. You can also receive email alerts to keep you up to date with the latest VAT developments.
On this page:
- Filing a VAT return online
- Advantages of filing your VAT return online
- Other things you can do with VAT online
- Not yet registered for VAT?
- How to set up a VAT online account - new users
- How to complete and file your VAT return online
- Activation PIN
- How to set up a VAT online account and file VAT returns online if you already use HMRC online or Government Gateway
- More useful links
Filing a VAT return online
Filing your VAT return online is:
- quick
- easy
- convenient
- secure
From 2010, if your turnover is over £100,000 - or if you are newly VAT registered - you must file your VAT return online and pay VAT electronically.
Advantages of filing your VAT return online
Compared to receiving a VAT return form in the post, filling it in by hand and posting it to HMRC, filing a VAT return online has a number of benefits.
Online filing is easier and faster
Online filing means there are no postal delays to worry about.
When you file your VAT return online, there is on-screen information to help you to complete your return.
There are also automatic calculations and checks to reduce errors. This means that you are less likely to have your VAT return sent back to you for correction or clarification - so you are therefore less likely to be penalised for missing filing deadlines or for filing incorrect returns.
Find out about missed deadline penalties and surcharges
Online filing is more secure
The VAT online system uses secure communications for all messages sent to and received from you.
You can be sure that your returns have been successfully filed because you get an immediate on-screen acknowledgement and reference number.
You can see full details of the VAT return you have submitted, and you can view your payment and repayment history.
Online filing can help your cash flow
You get up to seven extra calendar days to submit your VAT return when you do it online. By paying electronically, you can also get up to seven extra calendar days to pay your VAT. If you pay by direct debit you have three further banking days before payment is taken from your account.
This also means that you will receive your VAT repayment quicker if HMRC owes you money.
Find out how to pay and reclaim VAT
Other things you can do with VAT online
You can receive a VAT return reminder by email to tell you that your VAT return is due and email alerts to keep you up to date with the latest VAT developments.
Find out how to set up email reminders and alerts
Once you have a VAT online account you can also:
- file other forms
- notify HMRC of changes to your VAT registration details
- change your VAT payment options
- nominate an accountant or tax advisor (HMRC calls this an agent) to deal with your VAT
As well as completing your VAT return online by typing figures into a web form, you can also submit your VAT return electronically using an XML file, if you have the right software.
Find details of software suppliers for filing your VAT return using XML
Find out about changing or cancelling your VAT registration
Get information about appointing someone to register and deal with your VAT affairs
View the VAT online demonstration
Not yet registered for VAT?
If you have not yet registered for VAT, you can register for VAT online.
Get information on how to register for VAT
How to set up a VAT online account - new users
If you are already registered for other online HMRC or UK Government Gateway services, such as PAYE or Self Assessment (SA), you can easily add VAT to your existing account.
Setting up an online account is a straightforward, five step process:
- accept the terms and conditions
- enter your name and email address
- create your password
- note your User ID
- enter details about you and your VAT registration
See the VAT online demonstration and more information about setting up an online VAT account
How to complete and file your VAT return online
Once your online account is set up you can immediately complete and file your VAT return online.
See our guide to completing and filing a VAT return
The next time you log on you can go direct to the HMRC logon page and enter your user ID and password.
Activation PIN
If you want to access the other VAT online services, you need to activate your activation PIN.
HMRC will post your activation PIN to you when you set up your online account. You should receive this within seven days of setting up your account.
Your activation PIN will expire if you do not use it within 28 days of the date of the letter.
How to set up a VAT online account and file VAT returns online if you already use Government Gateway
If you are already registered for other online HMRC or UK Government Gateway services, such as PAYE or SA, you can easily add VAT to your existing account.
To do this, you log on to Government Gateway or HMRC online with your user name and password as usual. You can then select 'enrol for service' and select VAT. There are simple on-screen instructions to guide you through the process.
More useful links
Find out how to complete and file your VAT return online
Find out how to pay VAT electronically
Find out how to get a VAT repayment electronically
