VAT Registration Thresholds

The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2017. 

VAT Thresholds 

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.