VAT ThresholdThis article provides details on the current VAT threshold for UK taxable sales with examples of how the threshold for VAT is calculated. Plus some great VAT tips.

Please note that the below thresholds for registering for VAT or joining a VAT accounting scheme are valid from 1 April 2015.

What is the VAT threshold

Different countries have different VAT thresholds. However, if you are trading in the UK the VAT registration threshold is currently £82,000 of taxable sales. This means that if you have sales that would be subject to zero or standard VAT you need to the check the level of sales in a 12 month period to see if it is under or over the VAT threshold.

VAT Thresholds 2015

CircumstanceThreshold
VAT registrationMore than £82,000
Registration for distance selling into the UKMore than £70,000
Registration for bringing goods into the UK from the EUMore 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 2015

VAT accounting schemeThreshold to join schemeThreshold to leave scheme
Flat Rate Scheme£150,000 or lessMore than £230,000
Cash Accounting Scheme£1.35 million or lessMore than £1.6 million
Annual Accounting Scheme£1.35 million or lessMore than £1.6 million