Business registered for VAT

VAT is a tax that's charged on most goods and services provided by VAT-registered businesses in the UK.

VAT is charged when a VAT-registered business sells to either another business or to a non-business customer. When these businesses buy goods or services they can generally reclaim the VAT they've paid.

If the business is registered for VAT it will have previously applied to HMRC for a VAT registration number. A VAT registration number is a unique 9 digit identifier in the format 123 4567 89. The VAT registration number can be found on the VAT registration certificate issued to the business at the point of registration.