Without registering for vat purpose a business cannot claim its input vat paid on its business purchases and cannot charge output vat on its supplies.
There are two types of registration
As the name suggests, compulsory registration is where the business becomes legally responsible for registering for VAT. If a business taxable supplies exceed £82,000 during the previous 12 months it must register for VAT if. This is called compulsory registration. However, VAT registration is not required if taxable supplies in the following 12 months will not exceed £80,000.
A business must also register for VAT, If there are reasonable grounds to believe that taxable supplies will exceed £82,000 during the following 30 days.
You must register within 30 days of your business turnover exceeding the threshold. If you register late, you must pay at the point of registration, what you owe from when you should have registered.