A limited company registers for VAT in its own right, separately from its directors' personal tax affairs - the company itself is the VAT-registered entity, not you as an individual, even if you are the sole director and shareholder.
How this differs from sole trader VAT registration
The company, not the director personally, is legally responsible for VAT returns and payments
The company's turnover (not the director's personal income) is what counts against the VAT threshold
You register using the company's registration number and registered address, not a personal UTR
If you run more than one company, HMRC looks at whether they should be treated as a single business for VAT purposes - deliberately splitting turnover across companies to stay under the threshold is something HMRC actively checks for
Who signs off the registration
A director (or an agent authorised to act for the company, such as an accountant) completes the registration on the company's behalf. Whoever registers needs the company's incorporation details, registration number, and the same turnover and bank details any VAT application requires.
What changes on company invoices
A VAT-registered company's invoices need everything a standard company invoice needs - full registered company name and, where you choose to include it, your company number - plus the VAT registration number, VAT rate and amount per line, and net/gross totals shown separately. Get the company name wrong (a trading name instead of the registered name, for example) and the invoice can be challenged as invalid for VAT purposes.
Invoito supports both business types from the same account - set your business type to limited company once, and your registered company name, VAT details and (optionally) company number appear correctly on every invoice from then on.
Does a limited company need to register for VAT separately from its director?
Yes. The company is its own legal entity and registers for VAT independently of the director's personal tax affairs, even for a one-person company.
Do I need my company number on VAT invoices?
Can I run two companies to stay under the VAT threshold?