I have a normal apple account can i enter my vat reg number at the check out or do i need a business account?

like do i have to make a business account to get a invoice for my tax return thing or do i just add it during the check out in a my normal account

I'm not sure if it will work with a normal account, but it looks like you can just enter it when you have a business account. 
From http://store.apple.com/uk/help/payments
Where do I enter my VAT registration number?
If you are buying for a business and have a registered account on the Apple Store for Business, you may enter your VAT registration number when you choose your payment method and when you verify your order during the check-out process. The VAT registration number will be printed on your invoice. If you do not have an account, click here to register or call 0800 048 0408.
You might want to try calling that number to see what your options are with a normal account.

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