The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2017.
VAT Thresholds
| Circumstance | Threshold |
|---|---|
| VAT Registration (external link) | More than £85,000 |
| Registration for distance selling into the UK (external link) | More than £70,000 |
| Registration for bringing goods into the UK from the EU (external link) | More than £85,000 |
| Deregistration threshold (external link) | Less than £83,000 |
| Completing simplified EC Sales List (external link) | £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 (external link) | £150,000 or less | More than £230,000 |
| Cash Accounting Scheme (external link) | £1.35 million or less | More than £1.6 million |
| Annual Accounting Scheme (external link) | £1.35 million or less | More than £1.6 million |
There are different thresholds for other schemes like the VAT Retail Schemes (external link).
The threshold is based on your VAT taxable turnover (external link) - the total value of everything you sell or supply that is not VAT exempt.
Thresholds for Previous Tax Years
Check historical information about VAT thresholds (external link) if you think you should have been registered in previous tax years.