Company Number vs VAT Number: What’s the Difference?

When you register a limited company in the UK, you receive a company registration number. If your business later registers for Value Added Tax (VAT), HM Revenue & Customs (HMRC) issues a separate VAT registration number. Although both numbers identify a business, they serve different purposes. Your company number identifies your legal entity at Companies House, while your VAT number identifies your business for VAT purposes with HMRC. One relates to company registration; the other relates to tax.

Understanding the difference matters when opening business accounts, issuing invoices, registering for tax, working with suppliers, and managing a growing company. This guide explains what each number means, how to obtain it, when you need it, and what UK and overseas founders should know.

What Is a Company Number?

A company number, formally known as a Company Registration Number (CRN), is the unique identifier assigned to a company when it is incorporated at Companies House. It distinguishes your company from every other registered company, even if two businesses have similar names.

For example, a business called Greenfield Digital Ltd might receive a company number such as 12345678. That number links to its official Companies House record, which contains information such as its registered office, directors, filing history and company status.

What is a company number used for?

Your company number is used to identify your legal company in official and commercial dealings. You may need it when you:

• File annual accounts and confirmation statements with Companies House.
• Register for Corporation Tax or VAT with HMRC.
• Open a business bank account or apply for certain financial services.
• Complete contracts, supplier forms or business onboarding checks.
• Search for a company's official details on the Companies House register.
• Communicate with Companies House about your company's records.

A company number is issued as part of incorporation. You do not need to wait until your business starts trading to receive one.

What does a UK company number look like?

For many companies registered in England and Wales, the company number consists of eight digits. Other UK registrations may use different formats, including letters and numbers, depending on the jurisdiction and company type.

The format alone is not enough to determine whether a company is active or financially reliable. Check the official Companies House record to confirm its identity and status. Your company number generally remains the same if you change your company's name. It is tied to the legal entity, not simply to the name displayed to customers.

What Is a VAT Number?

A VAT number, also called a VAT registration number, is an identifier issued by HMRC to a business registered for Value Added Tax. VAT is a tax charged on many goods and services sold in the UK. A VAT-registered business must generally charge VAT at the applicable rate on its taxable sales, maintain appropriate records, submit VAT returns and pay HMRC any VAT due.

A UK VAT registration number typically contains nine digits. It may be displayed with the country prefix GB in relevant circumstances, although the correct format and treatment can depend on the transaction and applicable rules. For example, a VAT number might be shown as GB123456789 where that format is appropriate.

What is a VAT number used for?

A VAT number helps identify a business for VAT administration and verification. It is relevant when a business:

• Issues VAT invoices to customers.
• Submits VAT returns to HMRC.
• Records VAT charged on sales and paid on eligible business purchases.
• Deals with VAT-registered suppliers and customers.
• Provides VAT details during certain business transactions.
• Needs to demonstrate its VAT registration status.

A company does not automatically receive a VAT number when it incorporates. It must register for VAT separately if required, or choose to register voluntarily when eligible. HMRC's official guidance explains the VAT registration process and the information businesses need to provide.

Company Number vs VAT Number: Key Differences

The simplest way to understand the distinction is to look at who issues each number and what it is used for.

The key point: a company can have a company number without being VAT-registered. The two numbers are not interchangeable, and neither should be used in place of the other.

Can a Company Have a Company Number Without a VAT Number?

Yes. In fact, this is common among newly incorporated businesses. When Companies House incorporates a limited company, it assigns a company number. VAT registration is a separate process handled by HMRC. A small company might be incorporated, begin trading and generate revenue without registering for VAT, provided it is not otherwise required to register and does not choose voluntary registration.

As of October 2026, a UK-established business generally must register when its taxable turnover exceeds £90,000 over a rolling 12-month period, or when it expects taxable turnover to exceed £90,000 in the next 30 days. Certain businesses may need to register regardless of turnover, and exemptions or special rules can apply. For instance, a UK web design company could have:

• A company number issued at incorporation.
• A Corporation Tax Unique Taxpayer Reference (UTR) for its tax obligations.
• No VAT number, because it has not registered for VAT and is not currently required to do so.

These identifiers have separate functions. Receiving one does not mean you have received the others.

Can a Company Have Both a Company Number and a VAT Number?

Yes. A company can have both numbers once it has been incorporated and registered for VAT. Consider a software consultancy called Northstar Digital Ltd. Companies House assigns it a company number when the business is formed. As its taxable turnover grows, it becomes liable to register for VAT and receives a VAT registration number from HMRC. The company then uses:

• Its company number to identify the incorporated legal entity.
• Its VAT number for VAT invoices, VAT returns and related transactions.

The same company can also have a Corporation Tax UTR, a PAYE reference if it operates a payroll scheme, and a Companies House authentication code for certain filing activities. These identifiers do not conflict. They exist because different government systems administer different legal and tax responsibilities.

When Do You Need a Company Number and When Do You Need a VAT Number?

Knowing which number to use can prevent delays and administrative mistakes.

Use your company number when dealing with Companies House

Your company number is relevant when filing company accounts, submitting a confirmation statement, checking incorporation details or communicating with Companies House. It is also useful when a bank, supplier, customer or professional adviser wants to verify that your limited company exists and review its public record.

Use your VAT number for VAT-related activities

If your business is VAT-registered, use its VAT number where required on VAT invoices and in VAT-related correspondence and records. For example, a VAT invoice may need to show the supplier's VAT registration number alongside the relevant invoice details. A company number does not fulfil this requirement.

What if a form asks for both?

Provide each number in its corresponding field. Do not enter your company number in the VAT number box simply because it is the only business identifier you have. If your company is not VAT-registered, check whether the form allows you to select “not VAT-registered” or leave the field blank. Never invent a VAT number or use another business's number.

How Do You Get a Company Number?

You receive a company number when you incorporate a company through Companies House, either directly or through a company formation agent. The broad process is:

1. Choose a company name and check that it can be registered.
2. Prepare the required incorporation details, including information about directors, shareholders and the registered office.
3. Submit the incorporation application and pay the applicable fee.
4. Receive confirmation of incorporation and your company number once the application is accepted.

Keep your incorporation documents and company details in a secure, accessible place. You will need the company number repeatedly as you establish and operate the business. If you have already incorporated the company but cannot find the number, search for the business on the official Companies House register.

How Do You Get a VAT Number?

You obtain a VAT number by registering your business for VAT with HMRC. For a limited company, HMRC may ask for details including:

• Company registration number.
• Corporation Tax UTR.
• Business bank account details.
• Current and estimated taxable turnover.
• Relevant information about the company's tax and trading activities.

The precise information required depends on the business and its circumstances. You can start through the official VAT registration service:

Do you need to wait until your turnover reaches £90,000?

Not necessarily. You can voluntarily register for VAT if your taxable turnover is below the usual threshold and the relevant conditions are met. Voluntary registration may make sense for some businesses, particularly those making substantial VAT-bearing purchases or supplying mainly VAT-registered customers. However, it can also increase administrative responsibilities and affect pricing for customers who cannot reclaim VAT. The decision should be based on your customers, costs, expected turnover and business model not simply on the fact that you have incorporated a company.

An important point about registration dates

VAT registration can involve an effective registration date that differs from the date HMRC finishes processing the application or issues the number. A business may have VAT obligations from its effective registration date.

Do not assume that a delay in receiving the number automatically means VAT is not due. Follow HMRC's instructions and obtain professional advice if you are unsure how to invoice customers during the registration process.

What Should Overseas Founders Know?

International founders can establish UK companies, but company incorporation and VAT registration remain separate matters. A non-UK resident who incorporates a UK limited company will receive a company number once the company is incorporated. Whether the company needs a VAT number depends on its taxable activities and the rules that apply to its circumstances.

Do not assume that a UK company automatically has to register for VAT just because it has overseas directors or shareholders. Equally, do not assume that being based outside the UK removes VAT obligations. HMRC's rules for non-established taxable persons can require VAT registration when a business without a UK establishment makes taxable supplies in the UK, regardless of the usual £90,000 threshold. A registered or virtual office alone does not necessarily establish a business in the UK for VAT purposes.

This is particularly relevant to overseas founders selling digital services, consulting, goods or other taxable supplies into the UK. The correct treatment depends on the type of supply, where the business is established, and the applicable VAT rules. For founders using a UK company formation and management platform such as IncorpUK, it is useful to distinguish the incorporation process from ongoing tax administration. Company formation gives the business its legal identity; VAT registration is a separate decision and compliance step.

Common Mistakes to Avoid

Several mistakes arise when businesses treat all their official numbers as interchangeable.

1. Assuming every limited company has a VAT number. Incorporation does not automatically register a company for VAT.

2. Putting the company number on a VAT invoice instead of the VAT number. If a VAT number is required, the company number is not a substitute.

3. Assuming a VAT number proves that a company is active. VAT registration and company status are separate matters. Check Companies House for the company's current status and HMRC's relevant services for VAT-related verification.

4. Registering late. If a business is required to register but does so late, it may owe VAT from the date it should have registered and could face penalties. https://www.gov.uk/register-for-vat

5. Confusing a VAT number with a UTR. A UTR is a tax reference used for specific HMRC tax processes. A VAT number identifies a business for VAT purposes. Neither is the same as a company number. A simple internal record containing the company's CRN, Corporation Tax UTR, VAT number (if applicable), PAYE reference (if applicable) and filing credentials can help prevent avoidable mistakes. Store these securely and share them only where needed.

Frequently Asked Questions

1. Is a company number the same as a VAT number?

No. Companies House issues a company number when a company is incorporated. HMRC issues a VAT number when a business registers for VAT. They serve different purposes and cannot be used interchangeably.

2. Does every UK limited company need a VAT number?

No. A company generally needs to register when it meets the relevant VAT registration requirements. The standard threshold for UK-established businesses is more than £90,000 in taxable turnover over 12 months, or an expectation of exceeding that amount in the next 30 days. Special rules apply to some businesses, including certain overseas businesses.

3. Can I use my company number on a VAT invoice?

Not as a substitute for your VAT number. If you are VAT-registered and a VAT invoice is required, include the relevant VAT registration details. Your company number may also appear on business documents where appropriate, but it serves a different purpose.

4. How many digits are in a company number and a VAT number?

Many UK company numbers have eight digits, although formats vary. A standard UK VAT registration number typically contains nine digits. The number of digits alone should not be relied upon to verify a business's status.

5. Can I find my VAT number using my company number?

Your company number can help identify the correct business, but it does not reveal or replace its VAT number. Check your VAT registration certificate and HMRC correspondence, or use the official UK VAT number checking service where appropriate: https://www.gov.uk/check-uk-vat-number.

6. Can a sole trader have a VAT number without a company number?

Yes. A sole trader can register for VAT without incorporating a limited company at Companies House. In that case, the business may have a VAT number and relevant tax references but no company registration number.

7. Does changing my company name change its company number or VAT number?

A company number generally remains the same when the company's registered name changes. A name change does not automatically mean the VAT registration number changes. Notify the relevant authorities of changes to your business details and follow HMRC's instructions.

8. Can an overseas founder get a UK company number and VAT number?

An overseas founder can incorporate a UK company and receive a company number. VAT registration is a separate matter and depends on the company's supplies, establishment and other applicable rules. Some overseas businesses making taxable supplies in the UK may need to register regardless of turnover.

9. Is a company number the same as a Corporation Tax UTR?

No. The company number identifies the incorporated entity at Companies House. A Corporation Tax UTR is a tax reference used by HMRC to administer the company's Corporation Tax affairs. A company may have both, as well as a VAT number if it is VAT-registered.

Conclusion

The difference between a company number and a VAT number is straightforward: the company number identifies your incorporated business, while the VAT number identifies it for VAT purposes. You receive a company number when Companies House incorporates your company. You obtain a VAT number separately through HMRC if you are required to register for VAT or choose to do so voluntarily.

Keep the two numbers clearly labelled in your records, use each for its intended purpose, and monitor your VAT position as your business grows. For UK startups and international founders alike, understanding these identifiers from the beginning makes company administration easier and helps avoid unnecessary compliance errors.