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.
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.
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.
The 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||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.
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