UK VAT registration thresholds
The thresholds for registering for VAT or joining a VAT accounting scheme from 1 April 2015.
| Circumstance | Threshold |
|---|---|
| VAT registration | More than £82,000 |
| Registration for distance selling into the UK | More than £70,000 |
| Registration for bringing goods into the UK from the EU | More than £82,000 |
| Completing simplified EC Sales List | £106,500 or less and supplies to EU countries of £11,000 or less |
VAT accounting scheme thresholds
| VAT accounting scheme | 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 |
VAT rates for goods and services
| Rate | % ofVAT | What the rate applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced rate | 5% | Some goods and services, eg children’s car seats and home energy |
| Zero rate | 0% | Zero-rated goods and services, eg most food and children’s clothes |
Some things are exempt from VAT, eg postage stamps, financial and property transactions.
The VAT rate businesses charge depends on their goods and services. Check the rates of VAT on different goods and services at the HMRC website.
For information about VAT thresholds see https://yourgroup.eu.com/vat-information/