Can I Charge VAT Before Receiving My VAT Number?

You must begin accounting for VAT from your VAT effective date, which is when you become liable or voluntarily register.

However:

• You must not show VAT as a separate item on invoices until you receive your VAT registration number.
• You may increase your prices to reflect VAT during the application period.
• Once your VAT number is issued, you must issue proper VAT invoices within 30 days.

Record-keeping must begin from the effective date, not from the date approval is received.