Guidance

How to get an agent reference number for VAT

Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.

You only need to apply for a VAT agent reference number if you바카라 사이트™re not VAT registered. If you바카라 사이트™re already VAT registered, you can use the VAT number you already have as your agent reference number to enrol.

The VAT, VAT MOSS, NOVA and VAT EU Refunds for Agents services are all linked in the HMRC online services account.

If you get an agent reference number and enrol one of these services, the others will automatically be added to your account. If you remove any one of these linked services, they will all be removed from your account and you will have to add them again.

What you바카라 사이트™ll need

To get an agent reference number for VAT, VAT MOSS, NOVA or VAT EU Refunds for Agents, you need to apply for one online.

You바카라 사이트™ll need your:

  • 바카라 사이트 Gateway user ID and password
  • full name
  • business address (not a PO box)

Get an agent reference number

Use the online service to , if you바카라 사이트™re not already VAT registered.

When you바카라 사이트™ve got your agent reference number

Once you바카라 사이트™ve got your agent reference number:

  1. Sign into HMRC Online Services to enrol the tax services you want onto your account.

  2. Enrol the tax services you want on your account.

  3. When you reach the screen called 바카라 사이트˜Request access to VAT for Agents바카라 사이트™, do not select the green 바카라 사이트˜Continue바카라 사이트™ button. Make sure you select the link which says 바카라 사이트˜You will then need to request access to Non VAT Registered Agents바카라 사이트™ and follow the instructions on screen.

Updates to this page

Published 7 September 2022

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