指南中文文介绍：
简介
你必须登记增值税与英国税务海关总署（税务及海关总署）如果您的业务增值税应纳税额超过£85,000.。
本指南也可在威尔士（威尔斯语）。
当你登记，你会发增值税登记证书。这证实了：
- 你的增值税数
- 当您提交第一增值税申报和付款
- 你的“有效的登记日期”-这是你约会过的门槛，或日期你问如果是自愿登记
你可以自愿登记如果你的成交额低于£八万五千，除非你卖的是豁免。如果你登记为有一定的责任增值税。
你的增值税责任
从登记的有效期必须：
- 负责适量增值税
- 支付任何增值税由于税务及海关总署
- 提交增值税退货
- 保持增值税记录和增值税账户
你也可以回收增值税你已经付出了一定的购买之前你注册。
当你等待的时候
你不能充电或显示增值税在你的发票，直到你增值税数。然而，你还是要付的增值税到税务及海关总署在这段时间。
你应该增加你的价格让这告诉你的客户为什么。一旦你得到了你增值税你可以再补发发票显示增值税。
指南英文介绍：
Overview
You must register for VAT with HM Revenue and Customs (HMRC) if your business’ VAT taxable turnover is more than £85,000.
This guide is also available in Welsh (Cymraeg).
When you register, you’ll be sent a VAT registration certificate. This confirms:
- your VAT number
- when to submit your first VAT Return and payment
- your ‘effective date of registration’ - this is the date you went over the threshold, or the date you asked to register if it was voluntary
You can register voluntarily if your turnover is less than £85,000, unless everything you sell is exempt. You’ll have certain responsibilities if you register for VAT.
Your VAT responsibilities
From the effective date of registration you must:
- charge the right amount of VAT
- pay any VAT due to HMRC
- submit VAT Returns
- keep VAT records and a VAT account
You can also reclaim the VAT you’ve paid on certain purchases made before you registered.
While you wait
You can’t charge or show VAT on your invoices until you get your VAT number. However, you’ll still have to pay the VAT to HMRC for this period.
You should increase your prices to allow for this and tell your customers why. Once you’ve got your VAT number you can then reissue the invoices showing the VAT.
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