VAT registration thresholds
The thresholds for registering for VAT or joining a VAT accounting scheme.
|VAT registration||More than £81,000|
|Registration for distance selling into the UK||More than £70,000|
|Registration for bringing goods into the UK from the EU||More 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 scheme||Threshold to join scheme||Threshold to leave scheme|
|Flat Rate Scheme||£150,000 or less||More than £230,000|
|Cash Accounting Scheme||£1.35 million or less||More than £1.6 million|
|Annual Accounting Scheme||£1.35 million or less||More 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.