VAT Registration Thresholds

VAT Registration Thresholds

The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2017.

VAT Thresholds

CircumstanceThreshold
VAT RegistrationMore than £85,000
Registration for distance selling into the UKMore than £70,000
Registration for bringing goods into the UK from the EUMore than £85,000
Deregistration thresholdLess than £83,000
Completing simplified EC Sales List£106,500 or less and supplies to EU countries of £11,000 or less

VAT Accounting Scheme Thresholds

VAT Accounting SchemeThreshold to Join Scheme Threshold 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 is not 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.

For Further Information: