VAT registration thresholds

Business: Business Tax

    The thresholds for registering for VAT or joining a VAT accounting scheme.

    VAT thresholds

    CircumstanceThreshold
    VAT registrationMore than £81,000
    Registration for distance selling into the UKMore than £70,000
    Registration for bringing goods into the UK from the EUMore than £81,000
    Completing simplified EC Sales List£72,500 or less and supplies to EU countries of £11,000 or less

    VAT accounting scheme thresholds

    VAT accounting schemeThreshold to join schemeThreshold to leave scheme
    Flat Rate Scheme£150,000 or lessMore than £230,000
    Cash Accounting Scheme£1.35 million or lessMore than £1.6 million
    Annual Accounting Scheme£1.35 million or lessMore than £1.6 million

    There are different thresholds for other schemes like the VAT Retail schemes.

    The threshold is based on your VAT taxable turnover – the total value of everything you sell or supply that isn’’t VAT exempt.

    Thresholds for previous tax years

    Check historical information about VAT thresholds if you think you should have been registered in previous tax years.

    Download ‘Should I be registered for VAT’ (PDF, 810KB)

    VAT thresholds – VAT registration, Flat Rate Scheme, Cash Accounting Scheme or Annual Accounting Scheme