I haven’t received a VAT registration number yet. Can I still include VAT on my invoices?

James Poyser answers a frequently asked question on what to do if you are still waiting for a VAT registration number.

Whilst waiting for your company to be VAT registered you cannot charge your clients VAT on your invoices. However, you can still invoice your clients for services/goods provided, just without charging VAT on top.

Once you have received your VAT registration certificate from HMRC, you will be notified of the effective date that you have been registered for VAT from.

If any invoices have been issued after the effective date of VAT registration and VAT has not been charged, a VAT only invoice will need to be issued to the client to collect the VAT that is due on those invoices.

It is important to issue a VAT only invoice and collect the payment, otherwise you’ll be out of pocket to HMRC, particularly if you are using the Flat Rate Scheme.

About the Author

James Poyser is the CEO at inniAccounts, an award-winning online accountancy service for contractors and consultants.

Partner Contractor Accountants

Last updated: 26th May 2023