The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2017.
VAT Registration Thresholds
VAT Thresholds
| Circumstance | Threshold |
| 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 countries of £11,000 or less | £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 isn’t VAT exempt.