When must I register for UK VAT?

A UK-established business must generally register once taxable turnover exceeds £90,000 over any 12 months, or is expected to in the next 30 days alone. Non-established businesses making UK taxable supplies can have registration duties without that threshold.

What is Making Tax Digital for VAT?

Making Tax Digital (MTD) requires VAT-registered businesses to keep digital records and file VAT returns using compatible software, rather than manually through the old portal.

Do overseas sellers need to register for UK VAT?

Often yes. A non-established business making taxable supplies in the UK can be required to register without meeting the £90,000 threshold, so review your position before selling into the UK.

UK VAT & Making Tax Digital Guide

UK VAT has two things founders miss: the registration trigger is not the same for everyone, and once you are registered you must file digitally. Both deserve planning before you start selling.

1. When to register

A UK-established business must generally register once taxable turnover exceeds £90,000 over any 12 months, or is expected to in the next 30 days alone. A non-established business making UK taxable supplies can have a duty to register without that threshold.

2. Making Tax Digital

Making Tax Digital for VAT requires registered businesses to keep digital records and submit VAT returns through MTD-compatible software. Manual keying through the old route is no longer available for VAT, so set up compliant bookkeeping from the outset.

3. Charging and filing

Once registered you charge VAT at the correct rate, issue compliant invoices, reclaim input VAT where allowed, and file returns on your assigned cycle. Cross-border and digital supplies have specific rules worth confirming.

Sort your UK VAT setup with StartEase.

Official references

Important: This is general educational information, not legal, tax, accounting or exchange-control advice. Rules, rates and thresholds change and depend on your circumstances — confirm the current position with a qualified professional before acting.

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