The process for registering for VAT is unchanged. A business that needs to (or chooses to) register for VAT for the first time should follow the current process to register for VAT and the VAT registration guidance on gov.uk.
If the taxable turnover of the business in the previous 12 months is over the VAT registration threshold of £85,000 the business will also need to comply with the MTD for VAT requirements. This includes following the steps to sign up to MTD for VAT as explained in the ICAEW guidance for businesses and agents.
Having to complete two separate processes, registering for VAT and then signing up to MTD for VAT, has the potential to cause delay and difficulty. A business cannot sign up to MTD until the VAT registration is complete. We understand that HMRC is developing functionality that will allow businesses to register for VAT and sign up to MTD in a single, combined process but there is currently no timetable for when such a service will be introduced.
If you need help with either of these processes please contact firstname.lastname@example.org