How to sign up to use VAT online services

This guide sets out how to get signed up for VAT online services, explaining how the registration and enrolment process works. It also lists the things you can do online.

From 1 April 2010 many VAT-registered businesses will have to switch from paper to online VAT Returns. From that date, if your turnover is on or over £100,000 - or if you are newly VAT-registered - you will have to submit your return online and pay VAT electronically.

The VAT Online service is a quick, convenient, reliable and secure way of taking care of many of your VAT tasks.

On this page:

The benefits of using the VAT Online service
VAT services available online
New VAT Online servcies - coming soon
Register and enrol to use VAT Online services
Help and Support
More useful links

The benefits of submitting your return online

Submitting your VAT Return online offers a range of benefits including:

Speed - if you're not already registered to use HMRC Online Services, going through the online registration and enrolment process takes only a few minutes. You'll be able to file your return as soon as you've registered and enrolled for VAT services.
Security - all transactions are 100 per cent secure. You get a User ID and password which keeps your details safe and allows only you - or someone you authorise - to have access to that information.
Convenience - the service is available day and night, whenever is best for you.
Accuracy - there are automatic checks as you go along, and on-screen information and help is always available. This reduces errors and means there's less chance of having your return sent back to you to be corrected or for clarification.
Reliability - you don't have to worry about your return being lost or delayed in the post as you'll get an on-screen acknowledgment - including a unique submission receipt reference number when you finally submit your return.

Top

VAT services available online

Services for VAT-registered businesses

You can carry out the following tasks online:

submit your VAT Return
submit your EC Sales List
submit your Reverse Charge Sales List
set up an online Direct Debit instruction for payment
tell us about changes to your VAT-registered business
nominate an accountant (known as an agent) to file VAT Returns on your behalf
opt to receive email reminders when your returns are due
opt to receive email alerts when there are changes that might affect your business

Services for accountants

You can carry out the following tasks online:

submit a VAT Return on your client's behalf
opt to receive reminders when your client's return is due
view a list of your clients and when their returns are due
apply for VAT registration for your clients

Top

New VAT Online services - coming soon

New services for VAT-registered businesses

You'll soon be able to carry out the following tasks online:

submit your final VAT Return - VAT193
view online returns submitted in the previous 15 months - for any online VAT return submitted on or after 23 November 2009
claim VAT refunds from other EU countries - from 1 January 2010

New services for accountants

You'll soon be able to:

submit your client's final VAT Return - VAT193
view your client's online returns submitted in the previous 15 months - for any online VAT return submitted on or after 23 November 2009
use the Online Agent Authorisation service - an accountant (or agent) will be able to go online and set up 'authorisations' to act on behalf of a client

Top

Register and enrol to use VAT Online services

Before you can use VAT Online services you'll need to register with HMRC's Online Services. During the registration process you'll be able to enrol for various services, including VAT Online.

To enrol for VAT Online you will need the following five pieces of information about your business:

your VAT registration number
the postcode of your principal place of business or if you're an overseas business the postcode shown on your VAT4 (Certificate of registration)
your date of registration for VAT
the final month of the last VAT Return you submitted
the 'Box 5' figure from the last VAT Return you submitted

You will be able to find this information from your VAT4 (Certificate of Registration) and the last VAT Return you submitted. If you have recently registered for VAT and have not yet submitted a return you will need to select N/A for the 'final month of last VAT return submitted' and enter 0 for the 'Box 5' figure on last VAT Return submitted.

Activating your account

Although you'll be able to submit your VAT Returns as soon as you've registered and enrolled, before you can start using other VAT Online services you'll need to wait for an Activation Code (also known as an Activation PIN) to be sent to you by post. The envelope will be marked 'Government Gateway'.

You'll need the Activation Code to:

update your VAT registration details
submit your EC Sales List using the Online service (ECSL)
submit your Reverse Charge Sales List (RCSL)

Your Activation Code can take up to a week to arrive. Also bear in mind that your Activation Code is only valid for 28 days. If you don't activate the service within that period, you'll have to request a new Code online and wait for it to arrive by post.

If you've already enrolled for other online services

You may have already signed up for other HMRC online services, such as Self Assessment Online or PAYE Online for employers. To add VAT Online to the services you use, take the following steps:

Log on to HMRC Online Services with your existing User ID and password.
On the 'Your HMRC Services' page under the 'Services you can add' section, select 'VAT' and 'Enrol for service'.
Type the five facts about your business, so we can be sure who you are - see above.

When you've enrolled for VAT Online, you can immediately start using some of the services - such as submitting your VAT Return. HMRC will send you an Activation Code so you can use the full range of services we offer.

Top

Help and support

The HMRC Online Customer Adviser Team is delivering a series of events for small and medium-sized businesses covering VAT Online.

Top