VAT threshold checker (£90,000)
Short answer: You must register for VAT if your taxable turnover over the last rolling 12 months goes over £90,000, or you expect more than £90,000 in the next 30 days alone. Add up the last 12 months at every month end.
Last updated: · Last checked against GOV.UK: · Markdown version
General information, not tax or financial advice. Check GOV.UK or speak to a qualified adviser about your own situation.
Enter your taxable turnover for each of the last 12 months, newest last.
Need to add or remove VAT from a price? Use the VAT calculator.
What is the formula, in plain text?
Add up taxable turnover (everything not VAT-exempt, including zero-rated sales) for the last 12 months. If the total is over £90,000 you must register within 30 days of the end of that month. You must also register straight away if you expect more than £90,000 in the next 30 days alone.
What rates and thresholds apply?
| Rule | 2026/27 |
|---|---|
| Registration threshold | £90,000 rolling 12 months |
| Forward-look test | more than £90,000 in the next 30 days alone |
| Voluntary registration | allowed below £90,000 |
What are some worked examples?
| Last 12 months | Total | Result |
|---|---|---|
| £6,000 every month | £72,000 | Below: £18,000 headroom |
| £7,500 every month | £90,000 | Not over (must go over £90,000) |
| £8,000 every month | £96,000 | Over: register within 30 days of month end |
| £5,000 × 11, then £40,000 | £95,000 | Over: register within 30 days of month end |
GOV.UK sources (checked 15 October 2026): https://www.gov.uk/vat-registration/when-to-register
Machine-readable rates: api/rates-2026-27.json.
Frequently asked questions
What is the VAT registration threshold?
£90,000 of taxable turnover. You must register if your total 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.
Is it a rolling 12 months or the tax year?
It is a rolling 12 months, not the tax year or your accounting year. Check it at the end of every month.
Can I register voluntarily below £90,000?
Yes. GOV.UK allows voluntary registration if your turnover is under £90,000.
What counts as taxable turnover?
The total value of everything you sell that is not VAT exempt, including zero-rated sales.