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VAT registration threshold calculator

See how close your company is to the VAT registration threshold.

At a glance

  • Threshold: £90,000 of taxable turnover
  • Measured over any rolling 12 months
  • Register within 30 days of the end of the month you go over
  • Voluntary registration is allowed

Check your VAT position

Enter your taxable turnover for the last 12 months.

Add up sales of goods and services that are not exempt from VAT, over any rolling 12 months.
Quick answer
You must register for VAT when your taxable turnover goes over £90,000 in any rolling 12-month period. You then have 30 days from the end of the month in which you went over to register. Enter your last 12 months of taxable sales above to see where you stand.

How to use the calculator

Enter your taxable turnover for the last 12 months. The calculator compares it with the £90,000 threshold and tells you whether you must register, whether you are getting close, or whether you are comfortably below.

Run it again each month. VAT is measured over a rolling 12 months, so the figure changes every time you add a new month and drop the oldest one.

What counts as taxable turnover

Taxable turnover is the total value of everything you sell that is not exempt from VAT. That includes goods and services charged at the standard rate, a reduced rate and the zero rate.

It is measured across any 12 months in a row, not just your financial year. If you sell on several marketplaces or through several channels, every sale counts towards the same total.

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When you must register

You must register if your taxable turnover goes over £90,000 in any rolling 12-month period. You have 30 days from the end of the month in which you went over to register.

You must also register if you expect your turnover to go over the threshold within the next 30 days alone. For example, a single large contract can trigger this on its own.

Should you register early?

You can register for VAT before reaching the threshold. This can make sense if your customers are VAT-registered businesses, because they can usually reclaim the VAT you charge. It can also let you reclaim VAT on your own business costs.

It can be less attractive if your customers are private individuals, because VAT then makes your prices higher or your margin smaller. We can talk through which suits you.

After you register

Registered companies file VAT returns, usually every quarter. Each return is due one calendar month and seven days after the end of the VAT period. Even if you made no sales, you must still file a nil return.

Our VAT returns service registers you if needed and files every return on time. See also our guide on whether you need to register for VAT.

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About the authorThe Micro Entity Accounts teamQualified UK accountants

Our accountants hold ICAEW, ACCA and AAT credentials and prepare accounts and tax returns for UK micro-entity companies every day. This guide is checked against GOV.UK guidance and updated when the rules change.

Micro Entity Accounts, 12 London Road, Morden, SM4 5BQ · 0203 4411-258 · info@microentityaccounts.co.uk

Last reviewed 9 November 2026 against GOV.UK guidance. This guide is general information and not personal advice.

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VAT threshold FAQs

Straight answers to common questions.

The VAT registration threshold is £90,000 of taxable turnover over any rolling 12-month period.

Yes. You can register voluntarily at any time.

You must register within 30 days of the end of the month in which you went over the threshold.

Yes. If you are registered, you must file a return for every period, even when it is a nil return.

No. It uses any rolling 12-month period, so you need to check it every month.

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