What is a VAT registration number?
Checked 1 October 2026 · By the RewardsPilot team
A VAT registration number is the 9-digit number HM Revenue and Customs gives a business when it registers for VAT, usually shown with the prefix GB. It must appear on every VAT invoice the business issues, is the reference used when paying a VAT bill, and is found on the VAT registration certificate and in the VAT online account.
What to know
- When paying VAT to HMRC, the 9 digits are used without spaces as the payment reference.
- A supplier's VAT number on an invoice is what lets a customer reclaim the VAT charged.
- It is separate from the company's UTR, its PAYE accounts office reference and its Companies House number.
- A business registers once taxable turnover passes £90,000 in 12 months, or voluntarily below that.
Sources: GOV.UK, "Register for VAT"; GOV.UK, "Pay your VAT bill". Checked 1 October 2026.
Related
All terms
PAYE · VAT · National Insurance · UTR number · Corporation Tax · Business rates · VAT return · VAT invoice · Avios
Earn points on the bills your business already pays.
Official facts are quoted from GOV.UK and can change. This is general information, not tax or legal advice. Programme facts come from the published RewardsPilot rate and the Rewards Programme Rules.