During the time between submitting your application to register for VAT and waiting for your VAT registration number, you won’t be able to issue VAT invoices or to show VAT as a line item on your invoices.
To get around this issue, you can include VAT in the invoice total amount—without indicating VAT as a line item or showing it in your invoice. For instance, if you’re charging a client £100 for a service rendered, you’ll invoice the client for £120 to account for the standard rate VAT of 20%.
When you’ve received your VAT registration number, you can then reissue the invoice for £100 (and include £20 VAT as a line item).
Use our VAT threshold 2025/26 calculator to determine if your business needs to register for VAT. Simply enter your turnover figures and our tool instantly calculates whether you've exceeded the current £90,000 threshold, helping you comply with HMRC requirements and avoid penalties for late registration.
Free 20 minute consultation about managing VAT with your invoices.
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