Potential benefits of voluntary registration
Cashflow advantages can be obtained by being able to charge VAT on your sales and claim back VAT on your purchases. For example:
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selling zero-rated items and buying standard-rated items you would receive a VAT refund from HMRC.
if you are not likely to sell anything during the initial VAT accounting period, you can still claim VAT back on your purchases.
you have the use of the VAT your customers pay you before you have to pay it to HMRC.