Last updated: 14 October 2026
What should you do if your new business’s VAT number hasn’t arrived?
Carry on trading, but account for VAT from your effective date of registration. Until the number arrives, you can’t issue VAT invoices or show VAT separately. Raise your prices to include VAT, keep a record of the sales and reissue proper VAT invoices within 30 days of getting your number. If it has been more than 30 working days since you applied, check the status online or contact HMRC.
Typical timescales
Most applications are processed within about 30 working days, but HMRC can take longer if it runs extra checks. That often happens for new companies, businesses with directors overseas, or applications with missing information.
What you can do while you wait
- Check your application status in your HMRC online account
2. Keep invoicing, with VAT built into your prices and not shown separately
3. Keep a log of these invoices so you can reissue them as VAT invoices
4. Keep VAT invoices for your purchases, ready for your first return
5. Set up MTD-compatible software so you are ready to file
Why applications get delayed
- Inconsistent business details, such as a different address on Companies House records
- Missing evidence of business activity, such as contracts or invoices
- A request to register voluntarily without evidence of trading intentions
- Fraud checks for high-risk sectors
- HMRC writing to you for more information, which is easy to miss
Example
A café owner applied for VAT on 1 March with an effective date of 1 April. The number arrives on 20 May. She invoiced her business customers with VAT built into her prices during April and May. In June, she reissues VAT invoices to her two business customers, and her first return covers 1 April to 30 June.
Chasing HMRC
After 30 working days, call the VAT helpline or use HMRC’s online “where’s my reply” tool. Have your application reference and business details ready. If HMRC has written asking for information, reply quickly, because the clock usually stops until you do.
Your first VAT return
The first return covers the period from your effective date. It may be longer than three months. You can include VAT on purchases made before registration, within the time limits. See VAT on pre-registration purchases.
If HMRC calls you
HMRC sometimes phones new applicants to check details. See what a call from the VAT office means.
While you wait for registration
Keep trading as normal, but raise your prices to include VAT from your effective date of registration and keep a record of every invoice. Once your number arrives, send VAT invoices for those sales within 30 days. If HMRC asks for more information, reply promptly with evidence of trading, such as contracts and bank statements.
Frequently asked questions
Can I use a “VAT applied for” note on invoices?
You can say that VAT registration has been applied for, but don’t show a VAT amount.
Will I be fined if the delay is HMRC’s fault?
No. Late registration penalties apply only if you applied late.
Can my customers reclaim VAT before I have a number?
No. They need a valid VAT invoice.
Can an accountant speed things up?
An agent can chase HMRC for you and check that the application is complete.
Related: invoicing before your VAT number arrives.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT registration delays. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
