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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.
By The Micro Entity Accounts team · Qualified UK accountants · Updated 9 November 2026
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.
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.
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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£399 + VAT up to £100K turnover
VAT threshold FAQs
Straight answers to common questions.
What is the VAT registration threshold?
The VAT registration threshold is £90,000 of taxable turnover over any rolling 12-month period.
Can I register for VAT before reaching the threshold?
Yes. You can register voluntarily at any time.
How long do I have to register once I go over?
You must register within 30 days of the end of the month in which you went over the threshold.
Do I need to file a VAT return if I made no sales?
Yes. If you are registered, you must file a return for every period, even when it is a nil return.
Does the threshold use my financial year?
No. It uses any rolling 12-month period, so you need to check it every month.
Need help with VAT?
We register you and file your VAT returns on time.