When Do I Need to Register for VAT in the UK?

You must register for VAT if:

• Your taxable turnover exceeds £90,000 in any rolling 12 months, or
• You expect turnover to exceed £90,000 within the next 30 days
• Neither you nor your business has a physical presence (office or base) in the UK, there is no threshold. You must register for VAT as soon as you make any sale of goods or services to UK customers.

You may also want to register voluntarily, for example if:

• You incur significant VAT expenses and want to reclaim input VAT.
• You trade with VAT-registered clients or using marketplaces who expect or requests a VAT number.
• Gain access to Postponed VAT Accounting, allowing you to import goods without paying VAT upfront at the border.

Once registered, you must:

• Charge VAT on taxable sales.
• Submit VAT returns (usually quarterly).
• Provide your VAT number to customers and suppliers.