Scotland - Apply for VAT Registration

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Procedure

Apply Online

1. To Apply for VAT Registration, the applicant has to make the application online via link
2. If the applicant is a new user, the applicant has to click the “Create sign-in details” button.
3. The applicant has to enter the email address and click the Continue” button.
4. The applicant will receive the code from the given email ID.
5. Enter the code and click the “Continue” button.
6. The confirmation message will appear check it and click the “Continue” button.
7. Enter the name and click the “Continue” button.
8. Create a password and click the “Continue” button.
9. And followed by selecting the option of which type of account the applicant needed.
10. Enter the mobile number and click the “Continue” button.
11. Once completed with the sign-in page, the applicant has to enter the username and password and then click the “Sign In” option.
12. The applicant has to select the application form from the menu.
13. Enter all the details in the application form.
14. Upload all the necessary documents that are mentioned in the “Required Documents” section of this page.
15. Also, pay the prescribed fee in online mode.
16. Once completed with all the details, the applicant has to click the “Submit” button.
17. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
18. Then the application will be processed further. All the updates on the application status will be sent via SMS to the applicant’s mobile number.
19. They may verify the information provided, inspect the applicant’s premises, or request additional documentation or clarification if needed.
20. If the application is approved, the applicant will receive a VAT registration number from HMRC. This number is unique to his/her business and should be used for all VAT-related transactions and communications.
21. This entire process can be completed within 30 days or as per the timeline advised by the respective department authority.

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Required Documents

• VAT registration certificate (if applicable)
• Business address proof (utility bills, lease agreement, etc.)
• Business structure and ownership information
• Tax compliance records
• Customs and import/export records (if applicable)
• Proof of compliance with relevant regulations and licenses
• Health and safety policies and records
• Insurance certificates (public liability, employer's liability, etc.)
• Any other documents (If required)

Office Locations & Contacts

HM Revenue& Customs
Address: HMRC FoI Act Team, S1715, 7th Floor, Central Mail Unit, Newcastle Upon Tyne
NE98 1ZZ, United Kingdom
Email: [email protected]
Contact – link

Eligibility

Here are the eligibility requirements for VAT registration in Scotland:

• The applicant’s business must have a turnover of at least £85,000 in the previous 12 months.
• The applicant must be registered for self-assessment.
• The applicant’s must be selling goods or services that are subject to VAT.
• The applicant must be resident in the UK.

Fees

• The applicant has to pay the prescribed fee as per the authority’s request.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• This entire process can be completed within 30 days or as per the timeline advised by the respective department authority.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicants must complete the application form before submitting it. Incomplete applications will not be accepted.
• Applicants must provide genuine information while applying for this procedure.

Required Information

• Name of the applicant
• Address
• Email
• Telephone
• Employee id
• Date of birth
• Gender
• The company name
• Details of turnover and nature of business
• Bank account details
• Company registration number
• Unique tax reference (utr) number

Need for the Document

• VAT registration can enhance the applicant’s business's credibility, particularly if the applicant deals with other VAT-registered businesses. It signifies that his/her business has reached a certain size and turnover level, which can help build trust and confidence among his/her customers, suppliers, and partners.

Information which might help

• For more information – link

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Link

Others

• COMPLIANCE WITH THE LAW: If the applicant’s business's taxable turnover exceeds the current VAT registration threshold, which is £85,000 in the UK (as of 2021), the applicant is legally required to register for VAT. Failing to register when required can lead to penalties and legal consequences. By applying for VAT registration in Scotland, the applicant ensures compliance with the law.
• ABILITY TO CHARGE VAT: VAT (Value Added Tax) is a consumption tax applied to most goods and services. Once the applicant’s business is registered for VAT, he/she can charge VAT on his/her taxable supplies, which includes sales to other VAT-registered businesses and, in some cases, sales to consumers. This allows he/she to collect VAT on behalf of the government.