Cultural Enterprise Office

Angela Bedi looks at when you are obliged to register for VAT in the UK.

The VAT threshold is based on your VAT taxable turnover – the total value of everything you sell or supply that is not exempt from VAT.

Registration for VAT is compulsory if:

• The income from all your vatable activities, in any twelve month period, exceeds the current VAT threshold
• You receive goods worth this amount from the EU. 

Additionally, if you expect to generate vatable income exceeding the VAT threshold in the next thirty days you are required to immediately notify HMRC. In certain, very limited circumstances, you may request an exception from registration.

Once registered for VAT you will receive a Certificate of Registration for VAT. You will also receive a unique VAT registration number that should, generally, be quoted on all relevant documentation or correspondence. 

You can choose to register voluntarily if the income from your vatable activities is below the VAT threshold, or to access the VAT Mini One Stop Shop (VAT MOSS) scheme if you are supplying digital goods or services in the EU. Read our Would it benefit me to be registered for VAT? FAQ to find out more.

What next?

• HMRC have a number of resources about VAT for those considering registration.
• If you have an accountant it may be time to speak to them about VAT registration.

Disclaimer: We want to keep you in the know, so we offer a wide selection of useful resources. But Cultural Enterprise Office isn’t responsible for the advice and information of external organisations in this document. So if you have any questions, please contact the specific organisation directly.