Last updated: 14 October 2026
Should you add VAT to invoices before you receive your VAT number?
Not as VAT. While you wait for HMRC to issue your VAT number, you can’t show VAT on invoices or issue VAT invoices. But you must still account for VAT from your effective date of registration. HMRC’s guidance is to increase your prices to allow for the VAT, without showing it separately. Then, once your number arrives, reissue proper VAT invoices to customers who are VAT-registered within 30 days.
Why the timing matters
Your effective date of registration may be earlier than the date HMRC issues your number. From the effective date, you owe VAT on your sales, whether or not you charged it.
What to do while you wait
- Add the VAT to your prices, for example quote £1,200 instead of £1,000
2. Don’t show “VAT” or a VAT amount on the invoice
3. Tell customers that you are waiting for a VAT number and will send a VAT invoice
4. Keep a list of these invoices
5. Once you receive the number, issue VAT invoices within 30 days showing the VAT
Example
A consultant’s effective date is 1 May, and the number arrives on 10 June. A May invoice for £6,000 was raised as “£6,000 including VAT at the prevailing rate, VAT invoice to follow”. When the number arrives, a VAT invoice for £5,000 plus £1,000 VAT replaces it, and the £1,000 is declared on the first return.
If you didn’t add VAT
If you charged £5,000 with nothing added for VAT, HMRC treats the £5,000 as VAT-inclusive. You owe £833.33 VAT out of it, unless the customer agrees to pay the extra.
Reclaiming VAT on your costs
You can reclaim VAT on purchases from your effective date, and on pre-registration purchases within the time limits, once you file your first return. See VAT on pre-registration purchases.
Making Tax Digital
Sign up for MTD software straight away, so you can file your first return on time.
Mistakes while waiting for your VAT number
Don’t show VAT separately on invoices or call them VAT invoices before your number arrives. Instead, increase your prices to include VAT and tell customers you’ll send VAT invoices once you’re registered. Charging VAT without a number is not allowed. Keep a list of invoices issued during this period so you can reissue them quickly.
A further example
A consultant registers from 1 March but gets her VAT number on 2 April. She invoices £6,000 including VAT in March, then issues VAT invoices showing £1,000 VAT within 30 days of receiving the number. If HMRC takes longer than 30 days, keep the reference from your application as evidence of the delay.
Frequently asked questions
How long does a VAT number take?
Often around 30 working days, but it can take longer. See VAT number not arrived yet.
Can I chase HMRC?
Yes, if it has been more than 30 working days. Use the VAT helpline or your online account.
Do I need to reissue invoices to consumers?
No. Consumers can’t reclaim VAT, so you don’t need to reissue them.
What if a customer refuses to pay the VAT?
See customer refusing to pay VAT.
Related: how to register for VAT.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with invoicing while waiting for your VAT number. 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.
