VAT Registration — Thresholds, Schemes & Timelines

When you must register for VAT, common schemes, information required and typical timelines.

Thresholds Apply online Choose a scheme

When to register

  • Must register when taxable turnover exceeds the threshold on a rolling 12‑month basis.
  • Register earlier voluntarily to reclaim input VAT (consider pricing impact).
  • Register within 30 days of crossing the threshold to avoid penalties.

Schemes

  • Standard vs Flat Rate; Cash Accounting; Annual Accounting.
  • Partial exemption where applicable.

What you’ll need

  • Business details, bank, activities and evidence of turnover.
  • Past returns if transferring number from another entity.