VAT Registration Thresholds

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

VAT Thresholds 

CircumstanceThreshold
VAT Registration More than £85,000  
Registration for distance selling into the UK More than £70,000 
Registration for bringing goods into the UK from the EU More than £85,000 
Deregistration threshold  Less than £83,000 
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 

There are different thresholds for other schemes like the VAT Retail Schemes

The threshold is based on your VAT taxable turnover - 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 if you think you should have been registered in previous tax years. 

Further information on VAT Registration Thresholds on GOV.UK's website.