To enter the British market, set up a company (usually a limited company with Companies House), register it for VAT and get an EORI number if you move goods. Before selling, also check the product requirements (CE/UKCA) and prepare the customs clearance process.
Contents
Entering the British market requires you to get the formalities in order: company registration, VAT, an EORI number, product compliance and customs clearance. The biggest risk is the lack of a plan, so these steps are worth closing before your first sale, import or export to the UK.
1. How to set up a company in the United Kingdom
1.1. Choosing a business structure
The most commonly considered options are sole trader, partnership and limited company. For companies planning growth and B2B partnerships, a limited company is usually the preferred choice.
1.2. Registering with Companies House
An LTD company needs at least one director and — for a company limited by shares — at least one shareholder (who can be a director); you also prepare the memorandum and articles of association and identify people with significant control (PSCs), meaning anyone with more than 25% of shares or voting rights (gov.uk). A director must be 16 or over and does not have to live in the UK (appointing directors). Since 18 November 2025 identity verification at Companies House has been a legal requirement (When you need to verify your identity for Companies House).
1.3. Registered office address
The company must have a physical registered office address in the UK, in the same country where it is registered. A Royal Mail PO Box or similar services are not allowed, and the address must be appropriate and in place before registration (registered office address rules). Choose an address service that matches the company's real obligations.
2. VAT and EORI: when you need them
UK VAT registration is compulsory when your taxable turnover goes over £90,000 in the last 12 months, or when you expect it to go over that amount in the next 30 days; you can also register voluntarily. Businesses based outside the UK that supply goods or services to the UK may have to register regardless of turnover (VAT registration).
You need an EORI number if you move goods between Great Britain and another country, including the EU. Usually the business must have premises (a registered office, central headquarters or permanent establishment) in the country it moves goods to or from; if you cannot apply yourself, you can appoint someone to handle customs for you, who obtains the number (Get an EORI number). Details: EORI number in the UK. Leaving VAT and EORI until the day of the first shipment usually delays the process.
Operational import and export checklists are in the articles on your first import from the UK and the PL-UK export guide.
3. Certificates and product compliance (CE, UKCA)
Great Britain continues to recognise CE marking alongside or in place of UKCA, under 2024 regulations; gov.uk gives no end date for CE recognition. The UKCA mark may be placed on a label or accompanying document until 31 December 2027 (Using the UKCA marking). Start by checking the requirements for your product category — see CE and UKCA marking. Some goods also need sanitary notifications, for example IPAFFS in 2026.
4. The most common mistakes of companies entering the UK market
- starting sales before the tax and registration formalities are closed,
- no consistency between the sales model and customs documents,
- assuming that certification and product compliance can be "done later".
5. What to prepare before your first business move
- the business model and responsibility for formal decisions,
- a plan for registrations and tax obligations,
- verification of sector and certification requirements,
- a document procedure for import/export and customs clearance — for transit to the EU see the T1 document.
How we can help
We support companies from analysing the UK market-entry model, through formalities and documentation, to preparing the customs process. See how to choose a customs agency and how much customs clearance costs in the UK. If you want an action plan for your company, send us a message and describe the planned movement of goods.
Official sources
- Set up a limited company
- GOV.UK - Companies House
- VAT registration
- Get an EORI number
- Using the UKCA marking
Frequently asked questions
Do I have to live in the UK to set up an LTD company?
No. A director must be 16 or over but does not have to live in the UK. The company must, however, have a physical registered office address in the UK (a Royal Mail PO Box is not allowed).
Do I need to verify my identity with Companies House?
Yes. Since 18 November 2025 identity verification at Companies House has been a legal requirement; deadlines set by Companies House apply to directors and persons with significant control (PSCs).
At what turnover must I register for UK VAT?
You must register when your taxable turnover goes over £90,000 in the last 12 months or you expect it to in the next 30 days. Voluntary registration is possible below that. Businesses outside the UK supplying goods or services to the UK may have to register regardless of turnover.
When do I need an EORI number?
When you move goods between Great Britain and another country, including the EU. Usually the business must have an establishment in the country it moves goods to or from; if you cannot apply yourself, you can appoint someone to handle customs, who obtains the number.
Does every business need UKCA certification?
No. Great Britain continues to recognise CE marking alongside or in place of UKCA, and what is required depends on the product category. Check the rules for your goods.
Do I need an accountant from day one?
Not always formally, but it helps avoid mistakes in VAT accounting and reporting, especially when trading goods.
Related guides
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