Websites
VAT number for a website: when you really need one
A personal site or a blog with no income needs no VAT number. A site that sells or takes continuous revenue usually does. An accountant has to decide.
Key points
- A personal site with no revenue needs no VAT number.
- A site that sells or takes money continuously needs the question reviewed.
- Advertising, affiliate links and direct sales follow different rules.
- The decision rests on turnover, continuity and the type of activity, not on the site.
A VAT number isn't what lets you have a site; it covers the economic activity the site carries out. A personal portfolio needs none; a site that sells continuously does, barring a different tax assessment.
Three cases
| Case | VAT number | Note |
|---|---|---|
| Portfolio or blog with no revenue | No | No economic activity |
| Occasional sale | Depends | Continuity and amounts matter |
| Ongoing sales or services | Yes, as a rule | You need a tax classification |
What the tax authority looks at
- Whether the activity is continuous.
- Whether there is revenue and turnover.
- How means and resources are organised.
- The type of income: business, self-employment or occasional.
The site doesn't decide on its own
Owning a site doesn't mean you must open a VAT number; earning continuous revenue does. The site is the tool: the classification depends on what you do with it.
If you are weighing costs, read how much a website costs.
Frequently asked questions
Do I need a VAT number to open a website?
Not for the site itself. You need one if the site runs a continuous economic activity; the answer depends on the case.
Can I sell online without a VAT number?
Only in occasional, limited cases. Continuous selling needs a tax classification.
Does a blog with advertising need a VAT number?
If it earns continuous revenue, review it with an accountant: amounts and organisation decide.
Does a portfolio need a VAT number?
No, if it doesn't charge for ongoing services. If you are paid for work, the picture changes.
Who checks?
The Revenue Agency does, based on revenue, continuity and how the activity runs. Paperwork matters.