VAT · 2026
United Kingdom VAT registration threshold
UK taxable turnover.
- Measured over
- Rolling 12 months
- On crossing
- Register for UK VAT
What is the United Kingdom VAT registration threshold?
The United Kingdom VAT registration threshold is £90,000, measured over rolling 12 months. Cross it and you must register for UK VAT with GOV.UK. You then charge VAT on sales to customers in the United Kingdom. Below the threshold, registration is optional rather than required.
⚠️ This threshold may not apply to you
The £90,000 threshold applies to businesses established in the UK. A non-established taxable person (NETP) - a business with no UK establishment - has no registration threshold at all and must register as soon as it makes, or expects to make within 30 days, any taxable supply in the UK.
Do marketplace sales count toward this threshold?
No. Under the deemed-supplier rules that apply here, the marketplace is treated as having made the supply to the buyer, so those sales are the platform's and never reach your own registration test. The same is true of anything sold through a merchant of record such as Paddle, Polar or Lemon Squeezy. Only sales you made yourself count toward the figure on this page.
When do you need to register?
UK VAT registration becomes mandatory once your taxable turnover exceeds £90,000 on a rolling 12-month basis.
Deadline: Register within 30 days of the end of the month you crossed in.
How to register in United Kingdom
- 1Register for VAT with HMRC online.
- 2Charge 20% UK VAT on standard-rated sales from your effective date.
- 3File VAT returns quarterly through Making Tax Digital-compatible software.
- 4Consider the Flat Rate Scheme if turnover is under £150k.
Don't track United Kingdom by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
United Kingdom VAT threshold - FAQ
What is the VAT registration threshold in United Kingdom?
£90,000, measured over rolling 12 months. United Kingdom has no transaction-count test, so volume of orders alone never triggers registration.
When do I need to register for VAT in United Kingdom?
UK VAT registration becomes mandatory once your taxable turnover exceeds £90,000 on a rolling 12-month basis. Register within 30 days of the end of the month you crossed in.
Does TaxesRadar file my VAT for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Comparing tools for the United Kingdom threshold
TaxesRadar vs Stripe TaxStripe Tax watches Stripe. If you also take money through Paddle, a marketplace or an invoice, see what that leaves out.More on the United Kingdom VAT threshold
- TaxJar raised its prices. Work out which half you were paying forTaxJar now publishes 39 USD a month for Starter and 50 to 55 USD a filing. Here is how to work out whether you were paying for filing or for watching.
- The countries where your first sale is the registrationFourteen countries apply no VAT registration threshold to foreign sellers: the duty starts at sale one. Where they are, and who the published figure belongs to.
- Whose sale was it? Merchant of record versus marketplace facilitatorA merchant of record sale counts toward no threshold anywhere. A marketplace sale leaves you the seller, and most US states still count it toward your own line.
- The UK VAT registration threshold for overseas sellersThe UK VAT registration threshold is £90,000 - but only for businesses established in the UK. If yours is not, there is no threshold. Here is the real test.
- EU OSS registration vs US sales tax nexusEU OSS registration and US economic nexus solve the same problem in opposite ways. Here is how each threshold works and what a global seller has to watch.
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against GOV.UK. Rules change - TaxesRadar keeps them current.