Written by Md Rakib Hassan — Income Tax Practitioner with 10+ years of tax compliance and audit experience across Bangladesh and the UK. Former accounts manager at a UK chartered accounting firm managing 1,000+ clients, with direct experience resolving multi-year tax audit disputes with HMRC and the NBR. Currently Finance Controller at a UK-based multinational tech group.


Two of the most consequential compliance steps a business takes — in Bangladesh or the UK — are registering for VAT and obtaining a VAT number. Get them right from the start and your business enters the formal economy with a clean, credible identity. Delay them past the legal threshold and you face backdated VAT liability, penalties, and an immediate audit risk that overshadows whatever commercial progress you made in the interim.

This guide covers everything: how to register for VAT in both Bangladesh and the UK, what a VAT number is and how to find yours, how to get your VAT registration certificate online, how to check a VAT registration number — your own or a supplier’s — and how to cancel VAT registration when the time comes. Whether you are an entrepreneur in Dhaka or a sole trader in London, this is the practical, professional guide you need for 2026.


What Is a VAT Registration Number?

Before addressing how to register for VAT, it is worth being precise about what you are registering for and what you receive.

A VAT number (also called a VAT registration number or VAT ID) is a unique identifier issued by the tax authority to every business that registers for VAT. It is the business’s official identity within the VAT system — required on every tax invoice, every VAT return, and every VAT-related correspondence.

In Bangladesh:

  • The VAT number is called a BIN (Business Identification Number)
  • Format: 13 digits (the 9-digit and 11-digit formats were invalidated in November 2019)
  • Issued by: NBR through the IVAS portal at vat.gov.bd
  • Also referred to as: e-BIN, VAT registration number

In the UK:

  • The VAT number is called a VAT Registration Number (VRN)
  • Format: 9 digits, prefixed with “GB” on international documents (e.g. GB123456789)
  • Issued by: HMRC through the Government Gateway portal at gov.uk

When Must You Register for VAT?

Bangladesh: VAT Registration Thresholds

How to register for VAT in Bangladesh begins with determining whether registration is mandatory or voluntary:

Mandatory Standard VAT Registration (BIN at 15%): Annual taxable turnover exceeds BDT 80 lakh (BDT 8 million). Registration must be obtained within 15 days of crossing the threshold.

Mandatory Turnover Tax Enlistment (BIN at 3%): Annual taxable turnover between BDT 30 lakh and BDT 80 lakh. A simplified 3% turnover tax applies instead of the full 15% VAT with input credit mechanism.

Mandatory Registration Regardless of Turnover: The following must register for VAT even if their turnover is below the threshold:

  • All private and public limited companies
  • All importers and exporters
  • Any entity participating in government tenders or procurement
  • Manufacturers of specified goods
  • Service providers in specified categories

Voluntary Registration: Businesses below the threshold can voluntarily register if doing so serves their commercial interests — for example, to be able to issue Mushak 6.3 invoices to VAT-registered clients who need to claim input credits.

UK: VAT Registration Threshold

How to register for VAT in the UK is triggered when:

  • Taxable turnover exceeds £90,000 in any rolling 12-month period (threshold effective from 1 April 2024, applicable throughout 2025–26)
  • You expect your turnover to exceed £90,000 in the next 30 days alone
  • You take over a VAT-registered business
  • You are a non-UK business supplying goods or services to UK customers

Voluntary registration is permitted at any turnover level and can be commercially advantageous — allowing you to reclaim input VAT on purchases and signalling credibility to VAT-registered business clients.

Deregistration threshold (UK): If your taxable turnover falls below £88,000, you can apply to cancel your VAT registration.


How to Register for VAT Online in Bangladesh: Step-by-Step

How to do VAT registration in Bangladesh is now a fully online process through the NBR’s IVAS system at vat.gov.bd. Here is the complete step-by-step guide:

Step 1: Gather Required Documents

Before beginning your online VAT registration, prepare scanned copies of:

DocumentWho Needs It
Trade LicenceAll applicants
TIN Certificate (e-TIN)All applicants
National ID (NID) or PassportOwner / directors
Bank account details (business account)All applicants
Rental agreement or utility bill (address proof)All applicants
Certificate of Incorporation (RJSC)Companies only
Memorandum & Articles of AssociationCompanies only
Import/Export Registration Certificate (IRC/ERC)Importers/Exporters

Professional tip: Every document must be clear, legible, and current. Poor-quality scans and expired trade licences are the leading cause of VAT registration delays in Bangladesh.

Step 2: Create an Account on vat.gov.bd

Visit vat.gov.bd — the NBR’s official VAT Online portal. Click “Register” to create a new taxpayer account:

  • Enter your mobile number and email address for OTP verification
  • Set a password for your account
  • Verify via the OTP sent to your mobile

Step 3: Complete Form Mushak 2.1

After logging in, select “Registration” and choose “BIN Registration”. This opens Mushak 2.1 — the official VAT registration application form.

Complete all sections of Mushak 2.1:

  • Business name and type (proprietorship, partnership, private limited, etc.)
  • Registered and business address
  • Nature of business activity (manufacturing, trading, service)
  • Expected annual turnover
  • Bank account details
  • Name and NID of owner/directors
  • List of all business outlets/branches (for central registration)

Step 4: Upload Supporting Documents

Upload all required documents as scanned files through the portal’s attachment facility. Ensure each file is clearly named and within the size limits specified by the system.

Step 5: Submit and Await NBR Review

Submit the completed application. The NBR’s divisional VAT office reviews the submission electronically — and may:

  • Request additional information or clarification through the portal
  • Schedule a site visit to verify the business premises
  • Approve the application directly if all documents are satisfactory

Processing time: For complete, accurate applications, VAT registration is typically processed within 3 to 7 working days. Complex cases or those requiring site visits may take longer.

Step 6: Download Your VAT Registration Certificate (Mushak 2.3)

Upon approval, the NBR issues the VAT Registration Certificate — formally Mushak 2.3 — electronically. This is your e-BIN certificate, containing your unique 13-digit BIN (VAT number).

How to get your VAT certificate online (Bangladesh):

  • Log in to your account at vat.gov.bd
  • Navigate to your registration dashboard
  • Download and print your Mushak 2.3 certificate

There is no government fee for VAT registration in Bangladesh. The process is entirely free.

After registration, you must:

  • Display the Mushak 2.3 certificate prominently at your business premises
  • Quote your BIN on all tax invoices (Mushak 6.3)
  • File monthly VAT returns (Mushak 9.1) by the 15th of each month

How to Get a VAT Registration Certificate in Bangladesh (Recovering a Lost Certificate)

If you have lost your VAT certificate or need to reprint it:

  1. Log in to vat.gov.bd with your account credentials
  2. Navigate to your BIN profile or registration details
  3. Select the option to download or reprint your Mushak 2.3 certificate
  4. Save as PDF and print

If you cannot access your account (forgotten credentials), use the portal’s password recovery feature using your registered mobile number or email. For persistent access issues, contact your local VAT Commissionerate directly.


How to Check VAT Registration Number in Bangladesh

How to check VAT registration number Bangladesh — whether for your own BIN or a supplier’s — is done through the NBR’s BIN verification tool:

  1. Visit vat.gov.bd
  2. Use the “BIN Verification” or “Taxpayer Search” option on the public portal (no login required)
  3. Enter the 13-digit BIN number
  4. The system displays the registered business name, address, and active/suspended status

Why checking a supplier’s VAT registration matters: You can only claim Input Tax Credit on purchases backed by invoices from suppliers with valid, active BINs. Claiming ITC from a supplier with a suspended or invalid BIN results in the NBR disallowing your credit — creating an unexpected VAT liability plus interest and penalties.

How to find your VAT registration number (your own BIN):

  • It is printed on your Mushak 2.3 VAT registration certificate
  • It is displayed in your account dashboard at vat.gov.bd
  • It appears on every Mushak 6.3 tax invoice your business has issued

How to Register for VAT Online in the UK: Step-by-Step

How to register for VAT online in the UK is managed through HMRC’s Government Gateway. Here is the complete process for 2025–26:

Step 1: Set Up a Government Gateway Account

Visit gov.uk/register-for-vat and log in to or create a Government Gateway account. If you already file Self Assessment or Corporation Tax through HMRC online, you may already have an account. You will need:

  • Email address
  • National Insurance number or Company Registration Number (CRN)
  • Unique Taxpayer Reference (UTR) — 10-digit number from previous HMRC correspondence

Step 2: Complete the Online VAT Registration Form

Within your Government Gateway account, select “Add a tax, duty or scheme” and choose “VAT”. Complete the online application with:

  • Business legal structure (sole trader, limited company, partnership, LLP)
  • Business name and registered address
  • Nature of business activities
  • Bank account details (for VAT refunds)
  • Estimated taxable turnover
  • Date you crossed or expect to cross the £90,000 threshold
  • Details of any previous VAT registrations

For sole traders: NI number, date of birth, personal address For limited companies: Company Registration Number (CRN), registered office address, director details

Step 3: Submit and Receive Your VAT Number

HMRC reviews the application. How long does VAT registration take in the UK?

  • Online applications are typically processed within 2 to 4 weeks
  • In some cases, particularly for non-UK established businesses, it can take 6 to 8 weeks
  • Applications taking longer than 40 working days should be chased via the HMRC VAT helpline: 0300 200 3700

Once approved, HMRC issues:

  • A VAT registration number (your 9-digit VRN)
  • Your effective date of registration — the date from which VAT must be charged on your sales

Important: You can begin charging VAT from your effective date of registration — you do not need to wait for the physical certificate. Issue invoices showing prices inclusive of VAT, and issue formal VAT invoices once your VRN arrives.

Step 4: Sign Up for Making Tax Digital (MTD) for VAT

From April 2026, Making Tax Digital for VAT is mandatory for all VAT-registered businesses in the UK, requiring digital record-keeping and VAT return submission through MTD-compatible software. HMRC will automatically enrol newly registered businesses in MTD for VAT unless an exemption applies.

Sign up for your VAT online account immediately upon receiving your VRN — this is where you will file quarterly VAT returns and manage your VAT obligations with HMRC.


How to Get Your VAT Certificate Online (UK)

How to get your VAT certificate online in the UK:

  1. Log in to your Government Gateway account at gov.uk
  2. Select “View your VAT account”
  3. Click “View your VAT certificate”
  4. Download, save, or print the certificate as a PDF

How to find your VAT registration number (UK):

  • On your VAT registration certificate (digital, in your Government Gateway account)
  • On any VAT invoices previously issued (your VRN must appear on all invoices)
  • On any HMRC correspondence about VAT
  • By calling the HMRC VAT helpline: 0300 200 3700

How to check a supplier’s VAT number (UK): Use HMRC’s VAT number verification tool at gov.uk/check-uk-vat-number. Enter the 9-digit number (without the “GB” prefix). The system confirms whether the number is valid and who it is registered to.

For EU VAT numbers, use the EU’s VIES (VAT Information Exchange System) at ec.europa.eu/taxation_customs/vies.


How to Check VAT Registration: What the Certificate Contains

What is a VAT registration certificate and what information does it contain? Whether in Bangladesh (Mushak 2.3) or the UK (HMRC VAT certificate), the VAT registration certificate confirms:

Bangladesh (Mushak 2.3):

  • Business name (exactly as registered)
  • 13-digit BIN (VAT number)
  • Registered and business address
  • Type of registration (standard 15% or turnover 3%)
  • Business activity category
  • Date of registration
  • NBR issuing authority

UK (HMRC VAT Certificate):

  • Business name and address
  • 9-digit VAT registration number
  • Effective date of registration
  • Business activity description
  • Filing period (quarterly or annual)
  • HMRC office reference

Both certificates are permanent — they do not expire unless the registration is cancelled or the business deregisters.


Can a Sole Trader Be VAT Registered?

Yes — a sole trader can be VAT registered in both Bangladesh and the UK. There is no requirement to be a limited company to register for VAT.

In Bangladesh: Sole proprietors (এককস্বত্বাধিকারী) can register for VAT (BIN) through the same online process at vat.gov.bd, using their NID and trade licence. The BIN is issued in the name of the sole proprietor or their trading name.

In the UK: Sole traders register using their personal details (National Insurance number, UTR) and receive a VAT registration number in their own name or their trading name. All VAT obligations then apply to the sole trader personally, as they have no separate legal entity.


How to Cancel VAT Registration

Cancelling VAT Registration in Bangladesh

A business can apply to cancel its VAT registration (BIN) in Bangladesh when:

  • Business ceases trading permanently
  • Annual turnover falls and stays below the registration threshold
  • The business undergoes a structural change (merger, acquisition)

The cancellation process requires:

  1. Filing all outstanding Mushak 9.1 returns up to date
  2. Paying all outstanding VAT liabilities
  3. Accounting for stock and assets on hand at the time of cancellation (output VAT may be due)
  4. Submitting a formal BIN cancellation application through vat.gov.bd

Important: Simply stopping operations without formally cancelling your BIN leaves monthly nil return obligations running indefinitely. Non-compliance accumulates penalties even for a dormant business. Always formally cancel.

Cancelling VAT Registration in the UK

How to cancel VAT registration in the UK:

  • You must cancel if your taxable turnover falls below £88,000 and you are no longer eligible
  • You may cancel voluntarily if you wish to deregister below the threshold
  • Cancellation is done online through your HMRC VAT online account
  • Submit a final VAT return covering the period up to your cancellation date
  • Pay VAT due on any business assets (stock, equipment) still held at the date of deregistration
  • HMRC confirms cancellation and your VRN is formally retired

Timeline: Deregistration typically takes 3 to 4 weeks to process. Keep all VAT records for 6 years after deregistration.


How to Change Your VAT Registration Details

Bangladesh (BIN Updates)

Changes in business address, ownership, bank account, or trading name must be reported to the NBR through the vat.gov.bd portal. Submit a change request with supporting documentation (updated trade licence, NID, etc.). The NBR updates the IVAS records accordingly and issues an updated Mushak 2.3 certificate.

UK (VAT Account Updates)

From 5 August 2024, all changes to VAT registration details must be made through your VAT online account — paper forms are no longer accepted for most updates. Update within 30 days of any change in:

  • Business name or address
  • Principal business activity
  • Partners or directors

Common VAT Registration Mistakes and How to Avoid Them

From my professional experience across NBR and HMRC VAT compliance:

Registering too late. In Bangladesh, registration must occur within 15 days of crossing the threshold. In the UK, within 30 days. Late registration in either jurisdiction triggers backdated VAT liability on all sales from the threshold date — plus penalties and interest. The NBR and HMRC both enforce this aggressively.

Providing inconsistent business details. Your VAT registration details must match your trade licence (Bangladesh) or Companies House records (UK) exactly. Mismatches cause processing delays and may flag your registration for enhanced review.

Not keeping the VAT certificate on premises (Bangladesh). NBR VAT inspectors who visit business premises and find the Mushak 2.3 certificate not prominently displayed can issue on-the-spot fines. Display it at your principal place of business.

Not signing up for MTD immediately upon registration (UK). HMRC requires MTD-compatible software for all VAT return filings. Failing to set this up from the start creates compliance gaps that are time-consuming to rectify.

Treating VAT collected as business income. This is the most dangerous practical mistake. VAT collected from customers belongs to the government — it must be set aside and remitted on schedule. Businesses that spend their collected VAT create a cash crisis when the return deadline arrives.


Frequently Asked Questions

How do I register for VAT online in Bangladesh? Visit vat.gov.bd, create an account, and complete Form Mushak 2.1 with your business details and required document uploads. Registration is free and takes 3–7 working days for complete applications.

How do I register for VAT online in the UK? Log into your Government Gateway account at gov.uk/register-for-vat and complete the online VAT registration form. Processing typically takes 2–4 weeks.

What is a VAT number? A VAT number is the unique identifier issued to a VAT-registered business — called a BIN (13 digits) in Bangladesh and a VAT Registration Number/VRN (9 digits, prefixed “GB”) in the UK.

How do I find my VAT registration number? In Bangladesh: it is on your Mushak 2.3 certificate and visible in your vat.gov.bd account. In the UK: it is on your HMRC VAT certificate (accessible through your Government Gateway account) and on all VAT invoices you have previously issued.

How do I check a VAT registration number in Bangladesh? Use the BIN verification tool at vat.gov.bd. Enter the 13-digit BIN to confirm it is active and matches the registered business name.

How do I check a VAT number in the UK? Use HMRC’s tool at gov.uk/check-uk-vat-number. Enter the 9-digit VRN to verify its validity and the registered business name.

How to get a VAT registration certificate online (Bangladesh)? Log into vat.gov.bd and download your Mushak 2.3 certificate from your BIN dashboard. It is available immediately after registration approval and can be reprinted at any time.

How to get a VAT certificate online (UK)? Log into your Government Gateway account, select “View your VAT account,” and click “View your VAT certificate” to download it as a PDF.

How do I cancel VAT registration? In Bangladesh: submit a cancellation application through vat.gov.bd after clearing all returns and liabilities. In the UK: use your HMRC VAT online account to submit a deregistration application; process takes 3–4 weeks.

Can charities claim back VAT in Bangladesh? NGOs and charities registered in Bangladesh may be eligible for VAT exemptions on certain purchases or activities, subject to specific NBR notifications. However, general input VAT recovery for charities is not automatic and requires review of the specific supply and applicable SRO provisions.


Final Thoughts: Register for VAT Before You Need To

The single most consistent advice I give to business owners in both Bangladesh and the UK: do not wait until you have already crossed the VAT threshold to begin your registration process. Registration takes time — days to weeks depending on jurisdiction and complexity. Every day you operate above the threshold without registration, you are accumulating an unregistered VAT liability on every sale.

How to register for VAT is straightforward in both Bangladesh and the UK. The portals are functional, the processes are documented, and the documents required are ones any formally established business already has. There is no meaningful barrier to timely registration — only the cost of procrastination.

Get your VAT number, display your VAT certificate, and build your monthly compliance routine before the NBR or HMRC comes looking. The businesses I have seen handle tax authority scrutiny most confidently are those whose VAT registration records are spotless from day one.


Need help with VAT registration in Bangladesh or the UK — including BIN registration, Mushak 2.1 preparation, HMRC VAT registration, or post-registration compliance setup? As a practitioner with direct experience across both tax authorities, I provide end-to-end VAT registration and compliance support. Get in touch.


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