VAT registration thresholds

The thresholds for registering for VAT or joining a VAT accounting scheme from 1 January 2021.

VAT thresholds

Circumstance Threshold
VAT registration More than £85,000
Registration for distance selling into Northern Ireland More than £70,000
Registration for bringing goods into Northern Ireland 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

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.