What is the current VAT registration threshold?

The VAT registration threshold is £90,000 as of April 2024. This applies to taxable turnover in any rolling 12-month period.

What happens if I miss the VAT registration deadline?

HMRC can charge a surcharge of between 5% and 15% of the VAT owed from the date you should have registered. You will also owe VAT backdated to that date.

Can I register for VAT voluntarily below the threshold?

Yes. Voluntary VAT registration can be beneficial if you have significant input VAT to reclaim or if you want to appear larger to B2B customers. There is no minimum turnover requirement.

VAT Registration Threshold Calculator

The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period. Enter your current turnover and average monthly revenue to see your status and forecast.

How it's calculated

HMRC measures turnover on a rolling 12-month basis — not a calendar or tax year. You must register within 30 days of the month you exceeded the threshold.

Frequently Asked Questions

What is the current VAT registration threshold?: The VAT registration threshold is £90,000 as of April 2024. This applies to taxable turnover in any rolling 12-month period.
What happens if I miss the VAT registration deadline?: HMRC can charge a surcharge of between 5% and 15% of the VAT owed from the date you should have registered. You will also owe VAT backdated to that date.
Can I register for VAT voluntarily below the threshold?: Yes. Voluntary VAT registration can be beneficial if you have significant input VAT to reclaim or if you want to appear larger to B2B customers. There is no minimum turnover requirement.