The two routes side by side
| New company + VAT application | VAT registered shelf company | |
|---|---|---|
| Company exists | After incorporation, usually within 24 hours | Immediately |
| VAT number | After HMRC processing; allow up to 40 working days, longer if queried | Already held; transfers with the company |
| Can invoice with VAT | Only once the certificate arrives | From the day of transfer |
| Can reclaim input VAT | From the effective date on the certificate | On the company’s next VAT return |
| EORI for imports | Separate application after VAT is granted | Held by most companies in our stock |
| HMRC questions about the business | Common for new and overseas-owned applicants | None at the point of transfer |
| Typical cost | Incorporation from £53.50 plus VAT application fees | From £2,499 plus VAT, including transfer and documents |
Route one: form a company and apply for VAT
Day 1. Incorporate the company at Companies House. Electronic filings are usually approved within a working day.
Days 2 to 5. Open a Government Gateway account, gather the information HMRC asks for (business activity, expected turnover, bank details, director identity, evidence of trading or an intention to trade) and submit the VAT1 application online.
Weeks 2 to 8. HMRC reviews the application. Its current guidance is to contact the VAT Registration Service only if you have heard nothing after 40 working days. During this period the business cannot issue VAT invoices. HMRC may write to request supporting evidence: contracts, invoices, a lease, a website, proof of UK establishment. Each request restarts the clock.
Week 8 onwards. The certificate arrives with the VAT number and the effective date of registration. The company can now invoice with VAT, reissue any invoices raised during the wait, and reclaim input VAT from the effective date, plus pre-registration VAT within the four-year and six-month windows.
If you also import goods, an EORI application follows once the VAT number exists. HMRC usually issues a GB EORI within a few working days, though it can take longer if the application is checked.
Where the route stalls
- The applicant is based outside the UK and HMRC asks for evidence of UK establishment or a UK-resident representative
- The business has no trading history, so HMRC asks for contracts, supplier quotes or a business plan
- The application is selected for pre-registration checks, which can add several weeks and sometimes end in refusal
- Peak periods, when HMRC processing times lengthen across the board
Route two: buy a company that is already VAT registered
Day 1, morning. Choose a company from the stock list. Every company is sold with no debts or liabilities and holds a live VAT number; most also hold a GB EORI, and each listing states whether the company has traded.
Day 1, during the day. Complete identity and address verification for each incoming director and shareholder, confirm the source of funds and pay by bank transfer or cryptocurrency.
Day 1, afternoon. For orders placed before 4 pm on a working day we send the transfer pack the same day: updated registers, share certificates, the stock transfer form, board resolutions and the VAT and EORI details. The company is yours and can invoice with VAT.
Days 2 to 3. Companies House shows the new director and person with significant control. The confirmation statement we file updates the shareholders, officers and SIC codes to match your activity.
After the transfer. You notify HMRC of the change of ownership and new principal place of business, open a bank account in the company’s name, and file the next VAT return on the company’s existing quarterly cycle.
Which route makes sense
A new registration is the right choice when time is not pressing, when the business is UK-based with a clear trading story, and when the budget matters more than the calendar.
A shelf company is the right choice when a customer, supplier or marketplace is waiting on a VAT number; when the owner is overseas and a fresh application would invite HMRC’s establishment questions; when imports are planned and an EORI is needed at the same time; or when a company with an incorporation date in the past is worth more to the business than a company formed this week.
What to check before buying
Whichever route you take, do your own checks. For a shelf company: read the filing history at Companies House, confirm the VAT number on HMRC’s online checker, and ask the seller for written confirmation that the company has no debts or liabilities and no outstanding filings, and whether it has traded. Ours comes with that confirmation in the document pack, and every company’s public record is linked from its listing.
Related: companies with an EORI number · buying from outside the UK · how quickly a shelf company can reclaim VAT
Questions about this service
How long does HMRC take to process a new VAT registration?
HMRC's own guidance tells applicants to get in touch only if they have heard nothing after 40 working days, which is about eight weeks. Straightforward UK applications are often quicker; applications from overseas owners, or ones selected for additional checks, regularly take longer.
Can I charge VAT while I wait for the number?
No. Until the registration certificate arrives you cannot show VAT on invoices. HMRC allows you to raise prices to cover the VAT you will owe from your effective date and reissue VAT invoices afterwards, but customers who want to reclaim cannot do so until they hold a valid VAT invoice.
Can I reclaim VAT on costs incurred before registration?
Within limits. Once registered, a business can reclaim VAT on goods bought up to four years earlier that it still holds, and on services bought up to six months earlier, provided they relate to its taxable business. VAT on costs that fall outside those windows is lost.
Does a shelf company's VAT registration transfer with the company?
Yes. The VAT registration belongs to the company, not to its shareholders or directors. When the shares are transferred the registration continues; the new owner notifies HMRC of the change in control and keeps filing returns from the company's next period.
Last updated 9 November 2026.