VAT Registration Threshold Checker

Enter your monthly taxable turnover to estimate whether you should have been VAT registered, and if so, from when.

⚠️ This tool is an estimate only. Special VAT rules may apply to your situation. Always seek professional advice before making VAT registration decisions. This checker covers the rolling 12-month retrospective test only — it does not assess the separate rule where you expect to exceed the threshold within the next 30 days.
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📌 What to enter: Gross Taxable Turnover (before VAT and before any deductions) Enter your monthly taxable turnover as gross sales income before VAT and before any selling platform, card processor or marketplace fees are deducted.
  • Amazon / eBay / Etsy sellers: enter gross customer sales — not the net payout you received
  • Stripe / PayPal / card payments: enter gross sales before processing fees
  • Airbnb / rental platforms: enter gross booking income before platform fees
  • Property or service businesses: include taxable income only — not exempt rent or similar
  • Do not include: exempt income, out-of-scope income, or income from outside your VAT registration obligations

Taxable turnover includes zero-rated, reduced-rated and standard-rated sales — but not exempt or out-of-scope income.

Monthly Taxable Turnover

Enter your monthly taxable turnover for each period below. Leave blank (treated as £0) only if you had no taxable sales in that month.

# Month End Monthly Taxable Turnover (£)

⚠️ Late Registration Warning Late VAT registration can mean HMRC may assess VAT as due from the date registration should have started — meaning VAT may need to be accounted for on historic sales. Penalties and interest may also apply. Please seek professional advice promptly.
Month-by-Month Rolling Totals
Month End Monthly
Taxable Turnover		 Rolling Total
(up to 12 months)		 Threshold Status

How this result was calculated

  • The rolling test adds up your taxable turnover for up to the 12 months ending on each month-end. In early months (fewer than 12 available), the running cumulative is used — shown with a month count. A single month exceeding the threshold is sufficient to trigger registration.
  • If the running total exceeds the threshold in force at that time, you are treated as having exceeded the threshold at the end of that month.
  • The registration deadline is 30 days after the end of the trigger month.
  • The effective date of VAT registration is the first day of the second month following the trigger month.
  • Threshold applied: £90,000 from 1 April 2024 onwards; £85,000 for periods before 1 April 2024.
  • This checker covers the retrospective rolling 12-month test only. It does not assess the forward-looking 30-day test.
  • Only the first month the threshold is exceeded is the compulsory registration trigger. Later exceedances are shown for information only.
⚠️ Disclaimer — Important This tool provides an estimate based on the figures entered and is a guide only. It does not constitute professional tax or accountancy advice. The following factors may significantly affect your VAT position and are not assessed by this tool:
  • Exempt income (e.g. certain financial services, insurance, residential property rent)
  • Out-of-scope income (e.g. certain grants, compensation payments, outside-scope overseas supplies)
  • Overseas sales and place of supply rules
  • Transfers of a going concern (TOGC)
  • Retrospective turnover corrections or adjustments
  • Partial exemption rules
  • Business structure changes, acquisitions or disposals
  • Flat Rate Scheme, Annual Accounting or other VAT scheme implications
  • The separate forward-looking 30-day test
Always seek professional advice from a qualified accountant or tax adviser before taking action.

Think you should have registered earlier?

Our team can review your full VAT position, help with late registration, and liaise with HMRC on your behalf.

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