When do I need to register for VAT?
Last reviewed:
In short: When your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period, or you expect it to in the next 30 days alone.
The VAT registration threshold rose to £90,000 on 1 April 2024 and applies to your VAT-taxable turnover — broadly, sales of standard, reduced and zero-rated goods and services, excluding exempt and out-of-scope items.
You must register within 30 days of the end of the month you went over the threshold, or before the date you expect to exceed it in a single 30-day window. The deregistration threshold is £88,000.
You can also register voluntarily below the threshold, which lets you reclaim VAT on business purchases but means charging VAT to customers — often worthwhile if your customers are themselves VAT-registered.
Primary source: gov.uk/vat-registration-thresholds