During the time between submitting your application 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).
During the time between submitting your application 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).