VAT and MTD
VAT registration thresholds
Published 23 October 2015
Archived article from 2015. Rates, thresholds and rules may have changed since then. Ask us for the current position before you act on it.
The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2015.
VAT thresholds
| Circumstance | Threshold |
|---|---|
| VAT registration | More than £82,000 |
| Registration for distance selling into the UK | More than £70,000 |
| Registration for bringing goods into the UK from the EU | More than £82,000 |
| 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 |
The threshold is based on your VAT taxable turnover - the total value of everything you sell or supply that isn’t VAT exempt.
Thresholds for previous tax years
Check historical information about VAT thresholds if you think you should have been registered in previous tax years.Last updated: 30 April 2015