Did Not Receive Your VAT Number? Here’s What You Can Do
Waiting for your UK VAT registration number from HMRC can be frustrating, especially if you’ve already submitted your application and need the number to issue VAT invoices or reclaim VAT. Many businesses assume that a delay means their application has failed, but in most cases, it simply means HMRC is processing your application or performing additional checks.
The key point is that your VAT obligations begin on your Effective Date of Registration (EDR), not when you receive your VAT number. Knowing this date and how to operate while waiting ensures you stay compliant and avoid surprises.
In this guide, we’ll explain what to do if your VAT number hasn’t arrived yet, including invoicing, managing VAT funds, responding to HMRC, and when to consider professional help.
Understanding HMRC VAT Registration Timing
When you apply to register for VAT, HMRC sets an Effective Date of Registration (EDR). This is the date from which your business is legally considered VAT-registered, regardless of when your VAT number is issued.
For example, if you ask HMRC to make your VAT effective from 1 June 2025, your VAT obligations start from that date, even if the VAT certificate arrives weeks later. This means you are responsible for accounting for VAT on your sales and can reclaim VAT on eligible expenses from that date.
Typical Processing Times
- Standard applications: approximately 2–4 weeks
- Complex cases or additional checks: may take longer
- HMRC may also contact you to request additional information, such as contracts, invoices, or proof of trading. Responding promptly helps avoid further delays.
If more than eight weeks (roughly 40 working days) have passed without an update, it’s reasonable to contact HMRC to check the status of your application. Make sure you have your application reference number ready, as it will speed up the enquiry.
How to Stay Compliant While Waiting for Your VAT Number
While you wait for HMRC to issue your VAT number, there are a few practical steps you can take to manage invoicing, VAT accounting, and customer communication. Following these steps will help you remain compliant and avoid problems once your registration is confirmed.
1. Invoice Correctly While You Wait
Even though your VAT obligations begin from your Effective Date of Registration (EDR), you cannot legally show VAT separately on invoices until your VAT number has been issued. Many businesses assume they can start charging VAT once they submit their application, but this is incorrect. Operating correctly during this period ensures compliance and prevents potential issues when HMRC finalises your registration.
The simplest way to handle invoicing while waiting is to charge the gross amount, including VAT. For example, if a sale has a net value of £100 and VAT at 20% would normally be £20, the total invoice amount should be £120. By doing this, you are effectively collecting the VAT due from your customers in advance and ensuring that the funds are available when you need to submit your first VAT return.
It’s also important to keep your customers informed. A short note on your invoice, such as:
“VAT registration applied for, awaiting VAT number. A VAT invoice will be re-issued once available.”
For added clarity, many businesses also include the phrase “This is not a VAT invoice” to indicate that customers cannot yet reclaim VAT on these interim invoices.
It helps set expectations and avoids confusion. Customers will understand that a formal VAT invoice will follow once your registration is complete, which reduces queries or complaints later.
By following these simple steps, charging the gross amount and adding a clear note, you can continue trading confidently, knowing that you are prepared for when HMRC issues your VAT number. Proper invoicing at this stage also makes it easier to re-issue formal VAT invoices and reconcile your accounts once your registration is confirmed.
2. Re-Issue Valid VAT Invoices Once Your Number Arrives
Once HMRC issues your VAT number, it’s important to update your records and issue formal VAT invoices for all sales made from your Effective Date of Registration (EDR). This ensures that your accounting is accurate and that customers can reclaim VAT where applicable.
Start by re-issuing invoices for any transactions where you previously included VAT in the gross amount. Each new invoice should clearly display your VAT number and follow standard VAT invoice formatting, including the net amount, VAT amount, and total. You can also reference the original invoice to help your customers reconcile payments.
Using these updated invoices for your first VAT return is essential. This step ensures that the VAT you’ve collected is correctly recorded and that your customers receive valid documentation for reclaiming VAT. It also avoids potential issues with HMRC, as all VAT-inclusive sales from your EDR are now properly documented.
Re-issuing invoices may seem tedious, but it’s a simple way to make sure your accounts are in order and maintain professionalism with clients. Taking the time to do this correctly can save significant administrative headaches later and ensure your business remains fully compliant.
3. Manage VAT Funds Responsibly
While you are waiting for your VAT number, it’s essential to treat the VAT portion of any invoices as funds held on behalf of HMRC. Even though you haven’t yet received your VAT registration, the obligation to account for VAT starts from your Effective Date of Registration (EDR). Setting aside the VAT ensures that you won’t face cash flow problems when it’s time to submit your first VAT return.
A simple approach is to keep the VAT portion separate, either in a dedicated bank account or by clearly tracking it in your accounting software. For example, if you invoice a client £120 including £20 VAT, ensure that £20 is earmarked exclusively for HMRC. Regularly updating a spreadsheet or using accounting software to track these amounts can help prevent errors and make your VAT return easier to complete.
Managing VAT funds responsibly also protects your business. If you inadvertently spend money that should have been reserved for VAT, you could face shortfalls and potentially incur penalties or interest when filing your return. By planning and keeping accurate records, you maintain compliance and reduce stress once your VAT number is issued.
4. Respond Quickly to HMRC Requests
Delays in receiving your VAT number often happen because HMRC requests additional information to verify your application. This is particularly common for businesses with non-standard structures, overseas owners, or operations in higher-risk sectors. Promptly responding to these requests can significantly reduce processing delays and keep your registration on track.
If HMRC contacts you, provide the requested documents or information promptly. This might include contracts, invoices, proof of trading, or identification details. Always keep copies of what you submit and note the date of submission in your records. Doing so creates a clear audit trail and helps prevent further follow-up requests.
Even if you’ve already submitted all necessary information, it’s a good idea to check your Government Gateway inbox regularly and respond to any communication from HMRC promptly. Quick and thorough responses demonstrate that your business is proactive and compliant, helping to avoid prolonged delays or complications in your VAT registration.
5. Consider Professional Help If Needed
If your VAT registration has been pending for an extended period, or if you’re unsure how to handle invoicing, accounting, or VAT compliance while waiting, it may be wise to seek professional assistance. A VAT specialist or accountant can guide you through the process, liaise with HMRC on your behalf, and ensure your business remains compliant.
Professional support is particularly valuable for businesses that have complex transactions, multiple revenue streams, or international operations, as these situations can complicate VAT obligations. Non-UK entities applying for VAT may also benefit from guidance, as the rules can differ from domestic requirements.
Additionally, if you’ve received conflicting advice from clients, partners, or HMRC, a professional can help clarify your obligations and recommend the correct course of action. By involving an expert, you can reduce stress, avoid errors, and ensure that your first VAT return is accurate and complete once your VAT number is issued.
Conclusion
Waiting for your VAT number can be stressful, but delays are a normal part of HMRC’s registration process. The key is to stay proactive and manage your business effectively while you wait. By understanding your Effective Date of Registration, invoicing responsibly, setting aside VAT funds, responding promptly to HMRC requests, and seeking professional advice if needed, you can remain fully compliant and avoid surprises once your VAT number is issued.
Taking these steps not only protects your business but also ensures a smooth transition to full VAT compliance, allowing you to run your business with confidence and avoid unnecessary interruptions.
Sterling & Wells
We are Sterling & Wells — a UK-based team of accountants and tax advisors helping individuals and businesses stay fully HMRC compliant. From VAT and bookkeeping to self-assessments and tax planning, we’ve got your finances covered.