UK LTD Company Formation: Complete Guide to VAT Registration and Compliance 2026
VAT Registration for Your UK LTD
One of the most common questions from Polish entrepreneurs forming a UK LTD is about VAT registration. Here’s everything you need to know about VAT compliance for your UK limited company in 2026.
When Do You Need to Register for VAT?
VAT registration becomes mandatory when your company’s taxable turnover exceeds £90,000 in a 12-month period. However, many businesses choose voluntary registration even below this threshold to reclaim VAT on business expenses.
VAT Rates in the UK
- Standard rate: 20% — applies to most goods and services
- Reduced rate: 5% — certain goods like children’s car seats, home energy
- Zero rate: 0% — food, books, children’s clothing, exports
The VAT Registration Process
- Obtain your Company Registration Number (CRN) from Companies House
- Register online through HMRC’s VAT online service
- Receive your VAT registration certificate (usually within 30 working days)
- Start charging VAT and submitting quarterly returns through Making Tax Digital (MTD)
Making Tax Digital (MTD)
All VAT-registered businesses must use MTD-compatible software to keep digital records and submit VAT returns directly to HMRC. Paper records are no longer accepted.
Cross-Border VAT Considerations
If your UK LTD trades with EU countries post-Brexit, you need to understand:
- Export rules (zero-rated for goods exported outside the UK)
- Import VAT on goods entering the UK
- Potential requirement for VAT registration in EU member states
- Use of an EORI number for customs declarations
How We Help
At Semper Paratus, we handle the entire VAT registration process for your UK LTD — from determining whether registration is required to quarterly MTD submissions. Our accounting packages include full VAT compliance support.
Need help with VAT for your UK company?
📞 Call us: +48 530 447 230 | +44 745 638 6117
📧 Email: [email protected]
📅 Book a consultation: https://calendly.com/semperparatus/
📍 42-44 Bishopsgate, EC2N 4AH, London
