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VAT threshold calculator (UK): do I need to register?

You must register for VAT when your taxable turnover goes over £90,000 in any rolling 12 months, not just in a tax year. Enter your monthly sales to see where you stand, when you’d go over, and your deadlines.

£90,000registration threshold
£88,000deregistration threshold
30 daysto register
Last updated

Calculator

Enter taxable sales for each of the last 12 complete months: standard, reduced and zero-rated sales, excluding VAT. Leave out exempt sales.

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Next 30 days

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For example a single large contract. Over £90,000 in 30 days means registering straight away.
Your rolling total shows here.Enter your monthly sales and press Check. After that, it updates as you type.
Updates as you type
Your position
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Rolling 12-month total
Headroom before £90,000

Your last 12 months

What to do next

    Estimates only. Check GOV.UK for the exact rules, including what counts as taxable turnover.

    How the VAT threshold works

    • Rolling 12 months: at the end of every month, add up your taxable turnover for the last 12 months. If it’s over £90,000, you must register.
    • Deadline: register within 30 days of the end of the month you went over. Your registration takes effect from the first day of the month after that.
    • 30-day test: if you expect your taxable turnover to go over £90,000 in the next 30 days alone, you must register by the end of those 30 days, and it takes effect from the day you realised.
    • Temporary spike: if you went over because of a one-off and expect the next 12 months to be under £88,000, you can ask HMRC for an exception from registration.

    Worked example

    Your rolling total first goes over £90,000 at the end of July. You must register by 30 August, and your registration is effective from 1 September. You charge VAT on sales from 1 September.

    What counts as taxable turnover

    IncludeLeave out
    Standard-rated (20%), reduced-rated (5%) and zero-rated (0%) salesExempt sales (e.g. insurance, most financial services)
    Items you hire or lend to customers“Out of scope” income, such as most services sold to overseas businesses
    Business goods used personally, given away or part-exchanged
    Services from overseas suppliers you account for under the reverse charge

    FAQ

    What is the VAT threshold in the UK?

    The VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period. The deregistration threshold is £88,000.

    Is the VAT threshold based on the tax year?

    No. It’s a rolling 12 months, checked at the end of every month, so you can go over at any point in the year.

    What happens if I register for VAT late?

    You must pay HMRC the VAT due on sales from the date you should have registered, even though you didn’t charge it, and you may get a penalty for late notification.

    Can I register for VAT before I reach the threshold?

    Yes. You can register voluntarily at any turnover. It can help if you sell to VAT-registered businesses or have high VAT costs, but means charging VAT to all customers.

    Official guidance