If this error occurs check to make sure that the VAT number you have on the system is the correct one linked to your Gateway number for the company.
If this needs amending you need to go into Accounts Administration and change the VAT Number box on the VAT tab.
If this is correct on the system and you are still getting the same error then check with HMRC that these credentials are linked correctly with your gateway ID.
Also check to make sure that the authorisation key has been populated before selecting the Receive option.
If you are still having problems, please raise a new case online and reference the title of this article.