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UK VAT Threshold Calculator & Registration Checker

Do you need to register for VAT? Check your rolling 12-month taxable turnover against the £90,000 threshold, see when you'd need to apply and your effective registration date.

Rules checked against GOV.UK on 23 October 2026 · For UK-established businesses · Estimates only, not tax advice

Total of your VAT-taxable sales over the 12 months up to today — not your tax year.

Next 30 days (optional)

E.g. a single large contract. This is the forward-looking test.

For UK-established businesses. Runs in your browser — nothing you enter is sent to us.

Below the VAT threshold

You have £28,000 of headroom before your rolling total goes over £90,000.

Rolling 12-month turnover

£62,000

VAT threshold

£90,000

must go over this

Headroom

£28,000

Share of threshold

68.9%

Dates (indicative)

Next 30 days test
Not entered

What should I do next?

  • No action needed now if your figures are right. Recheck monthly as sales grow.
  • You can still choose to register voluntarily — useful if most customers are VAT-registered.

Guidance only — not tax or legal advice. VAT treatment can depend on your circumstances. Check GOV.UK or speak to a qualified adviser before acting.

What might VAT registration mean for my prices and profit?

A separate, approximate estimate — it doesn't affect the threshold check above.

Leave out VAT-exempt and out-of-scope sales.

What rate would your sales be at? (% of sales)

Including VAT. Only costs for your taxable business with a valid VAT invoice — not wages, insurance, or anything bought without VAT (e.g. from non-registered suppliers).

After registering, would you…

Rough yearly picture

VAT you'd charge (output VAT)
£19,000
VAT you might reclaim (input VAT)
− £2,000
Net VAT to pay HMRC
£17,000
About per quarter
£4,250
Customers pay in total
£114,000
Change in yearly profit
+ £2,000

Assumes customers accept the higher price and you sell the same amount. VAT-registered business customers can usually reclaim the VAT; consumers can't, so they'd simply pay more.

A simplified estimate. It doesn't cover the Flat Rate Scheme, partial exemption, capital purchases, pre-registration VAT or mixed supplies. For a fuller picture use HMRC's official VAT registration estimator.

What is the VAT registration threshold?

The VAT registration threshold is £90,000 of VAT-taxable turnover. A UK business must register when its taxable turnover for the last 12 months goes over £90,000, or when it expects taxable turnover to go over £90,000 in the next 30 days alone. Exactly £90,000 isn't over the threshold.

Why is it rolling 12 months, not the tax year?

HMRC's test looks back over the last 12 months at any point, not over your accounting or tax year. At the end of every month, add up the previous 12 months of taxable sales. A busy summer can push you over even if your last tax year was well under £90,000 — which is why the month-by-month mode above recalculates the total for every month.

What counts as taxable turnover?

Taxable turnover is the total of everything you sell that isn't VAT-exempt or outside the scope of VAT. It includes:

  • Standard-rated sales (20%) — most goods and services.
  • Reduced-rated sales (5%), such as domestic fuel and power and children's car seats.
  • Zero-rated sales (0%), such as most food and children's clothes — these count even though no VAT is charged.

It doesn't include VAT-exempt sales (for example most insurance, finance and some education and health services) or out-of-scope income. It's your sales, not your profit. See GOV.UK: VAT thresholds.

What happens if I go over £90,000?

You must register within 30 days of the end of the month you went over. Your effective registration date is the first day of the second month after. For example, if your rolling total first goes over in July 2027, you'd apply by 30 August 2027 and be registered from 1 September 2027. From that date you charge VAT on taxable sales and can reclaim VAT on eligible business costs.

What if I expect to go over in the next 30 days?

If you realise your taxable turnover will go over £90,000 in the next 30 days alone — for example because you've agreed a large contract — you must register by the end of that 30-day period. Your effective date is the date you realised, not the date the money comes in. GOV.UK's example: realising on 1 May means applying by 30 May, registered from 1 May.

Can I register voluntarily?

Yes. You can register below £90,000. It may suit you if most customers are VAT-registered (they can reclaim the VAT you charge) or you have large VAT-bearing costs. It may not suit you if you sell mainly to consumers, because your prices would rise or your margin shrink. Use the estimator above to get a rough idea.

What if going over is temporary?

If you go over the threshold only temporarily — for example because of one unusual sale — you can ask HMRC for an exception from registration. HMRC decides this; this checker can't. You'll need to show your taxable turnover in the next 12 months will be below the deregistration threshold of £88,000.

What happens if I register late?

HMRC can backdate your registration to when it should have started. You may owe VAT on sales made since then — even if you didn't charge customers VAT — and a penalty may apply. If you think you're late, register as soon as possible.

When this checker may not apply

This checker is for ordinary UK-established businesses. Different rules can apply, and it doesn't decide, if:

  • your business isn't established in the UK (non-established businesses have no threshold);
  • you move goods between Northern Ireland and the EU;
  • you take over a business as a going concern (its turnover may count);
  • all or most of your income is VAT-exempt or out of scope, or you buy goods from the EU over the threshold;
  • you're asking for an exception for a temporary breach, or you're part of a VAT group or have related businesses.

How this is calculated

  • Over the threshold means strictly more than £90,000.
  • Month-by-month mode adds up each run of 12 calendar months. Without 12 months of figures we only total them if you say the business started in the first month entered.
  • The first month over is the earliest month whose 12-month total is over £90,000. HMRC's test can be met part-way through a month; we work in whole months, so check daily figures if you're very close.
  • Historic deadline = last day of that month + 30 days. Effective date = 1st day of the second month after.
  • Forward test: expected turnover in the next 30 days alone over £90,000. Deadline = 29 days after the date you realised (the end of a 30-day period counting that day, matching GOV.UK's 1 May → 30 May example). Effective date = the date you realised.
  • The “close to the threshold” warning at 80% is our own prompt, not an HMRC rule.
  • Projection: uses your last 3 months' average, only with at least 12 months of data (6 for a new business) and steady recent sales. It's not an HMRC decision.

Sources

Last reviewed: 23 October 2026.

Related

Working out your Income Tax as well? Use the self-employed tax calculator to see your tax, National Insurance and how much to set aside each month. Or read how much tax to set aside when self-employed. Weighing up incorporation? Try the sole trader vs limited company calculator.

Frequently asked questions

What is the VAT threshold for 2026/27?

The VAT registration threshold is £90,000 of taxable turnover. You must register when your taxable turnover for the last 12 months goes over £90,000, or if you expect it to go over £90,000 in the next 30 days alone. The threshold isn't tied to the tax year.

Is the VAT threshold based on the tax year?

No. It's a rolling 12-month test: at the end of every month you add up your taxable turnover for the previous 12 months. You can go over the threshold in any month, even if your tax-year turnover was lower.

Do I need to register if my turnover is exactly £90,000?

GOV.UK says you must register when taxable turnover goes over £90,000, so exactly £90,000 is not over the threshold. £90,001 would be.

Does zero-rated income count towards the VAT threshold?

Yes. Zero-rated sales are taxable supplies, so they count towards taxable turnover even though no VAT is charged on them. VAT-exempt and out-of-scope income doesn't count.

When do I have to register after going over?

Within 30 days of the end of the month you went over. Your effective registration date is the first day of the second month after. For example, going over in July means applying by 30 August, effective 1 September.

Can I register for VAT if I'm under the threshold?

Yes, voluntary registration is allowed below £90,000. It can help if your customers are mostly VAT-registered businesses or you have lots of VAT on costs, but you then have to charge VAT and file VAT returns.

What's the difference between the registration and deregistration thresholds?

You must register when turnover goes over £90,000. Once registered, you can choose to deregister if you expect taxable turnover in the next 12 months to be less than £88,000. They're separate tests.