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VAT registration

You must register for VAT with HM Revenue and Customs (HMRC) if your business's VAT taxable turnover is more than the VAT registration threshold.

Visit GOV.UK for information on:

  • how to register for VAT
  • when to register for VAT
  • selling or moving goods between Northern Ireland and the EU
  • registering for VAT on digital services in the EU
  • calculating VAT taxable turnover
  • purchases made before registration
  • changes to your details
  • cancelling registration
  • transferring registration

Registration thresholds

The thresholds for registering for VAT or joining a VAT accounting scheme change each tax year.

Visit GOV.UK for information on:

  • the current VAT registration threshold
  • other VAT thresholds
  • VAT accounting scheme thresholds
  • historical information for previous years

VAT record keeping

VAT-registered businesses must:

  • keep records of sales and purchases
  • keep a separate summary of VAT called a VAT account
  • issue correct VAT invoices

Visit GOV.UK for information on:

  • how to keep VAT records
  • VAT invoices
  • the records you must keep
  • records for Making Tax Digital
  • signing up for Making Tax Digital for VAT
  • VAT accounts
  • the tax point (or 'time of supply')

VAT returns

You usually have to submit a VAT return to HMRC every 3 months. This period of time is known as your 'accounting period'.

Visit GOV.UK for information on:

  • what the VAT return consists of
  • filling in your return
  • submitting your return
  • deadlines
  • surcharges and penalties
  • assessments
  • interest on underpaid or overpaid VAT
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