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VAT Return

VAT Registration Thresholds

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

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.