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Registration Threshold

VAT Registration Threshold 2018

What is the current VAT registration threshold in the United Kingdom? We show this year's sales tax thresholds in simple table format.

VAT THRESHOLDS: This information is important to determine whether you or your business need to become VAT Registered.

You can also find information about the VAT Flat Rate Scheme, the Annual Accounting Scheme, and the Cash Accounting Scheme.

There has been a steady increase in VAT thresholds over recent years. The VAT threshold for registration was £82,000 for the 2015/16 tax year.

April saw another increase. The UK VAT threshold currently stands at £85,000 for 2018/19.

You must register with HMRC if your VATable turnover trips the threshold for Value Added Tax. Remember, these sales tax thresholds operate on a rolling 12-month period.

Because it is not a fixed period, you need to assess your turnover on a monthly basis.

Note: Late registration can result in a financial penalty. The severity depends how late, and how much, you owe.

VAT Thresholds from 1st April 2017

UK VAT Threshold 2018 for RegistrationThe tables show the thresholds for registration or joining a VAT accounting scheme.

VAT Registration Circumstance 2018 VAT Threshold
VAT Registration required Taxable turnover more than £85,000
Registration for distance selling into the UK Taxable turnover more than £70,000
Registration for bringing goods into the UK from EU Taxable turnover more than £85,000
Deregistration Threshold Taxable turnover less 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 Scheme Threshold to Join Scheme Threshold to Leave Scheme
Flat Rate Scheme £150,000 or less More than £230,000
Cash Accounting Scheme £1.35 million or less More than £1.6 million
Annual Accounting Scheme £1.35 million or less More than £1.6 million

Note: VAT taxable turnover amounts to the total value of everything you sell or supply that is not exempt.

VAT Registration Thresholds for Previous Tax Years

The Government has references on historical information about VAT registration thresholds. This is the best place to check whether you should have been registered for previous tax years.

VAT Registration Limit for Sales Tax in the United Kingdom