How to buy a VAT registered company in the UK

What a VAT registered shelf company is

A dormant UK limited company that already holds a VAT registration number. The registration was obtained in the company's name and stays with the company when its shares are transferred to you. The company has not traded, so there is no VAT history to inherit.

What transfers with the company

• The VAT registration number and its effective date
• The VAT online account, once you are set up as the authorised user
• The VAT return periods already assigned by HMRC
• Any EORI number linked to the VAT registration, where one exists

What HMRC must be told, and when

Within 30 days of the change you must tell HMRC about the new business address, the new principal place of business, the new bank details for VAT repayments and the new authorised person. If the trade you carry on differs from the activity declared at registration, that is updated too. We prepare these notifications as part of the transfer.

Checks to make before you buy

• Confirm the VAT number is live using the HMRC VAT number checker or the EU VIES service
• Confirm no VAT return is overdue and no assessment or penalty is outstanding
• Check the effective date of registration and the return stagger
• Get written confirmation that the company has never traded and has filed nil returns where due

VIES and EORI

A UK VAT number is not automatically visible on the EU VIES system after Brexit; VIES now validates UK numbers only for Northern Ireland traders with an XI prefix. For imports and exports the company also needs an EORI number, which HMRC issues quickly to a VAT registered business. We include the EORI application in the transfer where it is not already held.

Marketplaces and payment providers

Amazon, eBay, Etsy and most payment providers ask for a VAT number at onboarding and verify it. A company with a live registration passes that step at once. Expect them to ask for the same identity and address evidence for the new owner that HMRC does.

Your obligations after purchase

• Submit VAT returns on time from the first period after transfer, even if nil
• Keep digital records and file through Making Tax Digital compatible software
• Charge VAT at the correct rate and issue VAT invoices
• Tell HMRC about any further change of details within 30 days

Get started

See our VAT registered companies page for what is included and which jurisdictions are available, or ask us for current stock.