Register for VAT within 30 days if turnover goes over £90,000

You must register for VAT if your taxable turnover for the last 12 months goes over £90,000. Register within 30 days of the end of the month when you went over. You must also register if you expect to go over it in the next 30 days alone.

Deadline

No fixed deadline

Last checked

Checked against the official source: 20 October 2026

What if you miss the deadline? If you register late, you must pay VAT on sales made since you should have registered. You may also get a penalty, depending on how much you owe and how late you are.

The VAT threshold is £90,000. It is a rolling test: at the end of each month, add up your taxable turnover for the last 12 months. If it goes over £90,000, you must register within 30 days.

How to do it

1. At the end of every month, add up your taxable turnover for the previous 12 months.
2. If it is over £90,000, register for VAT online within 30 days of the end of that month.
3. Your registration starts on the first day of the second month after you went over.
4. If you expect turnover in the next 30 days alone to go over £90,000, register straight away.

Common questions

What is the VAT threshold?

£90,000 of taxable turnover in a rolling 12-month period.

Is it the tax year or the last 12 months?

The last 12 months, checked at the end of every month. It is not the tax year.

Official source: gov.uk (opens in a new tab)

This information is not legal or tax advice.