Do you need to register for VAT?
Four questions against the UK’s £90,000 rolling threshold — including the marketplace and overseas-seller rules most generic guides skip.
Is your business established in the UK?
A UK company with real UK operations counts. An overseas company storing stock in UK fulfilment centres usually doesn't.
What the checker is actually testing.
Rolling, month by month
The £90,000 threshold is tested over any rolling 12-month window, not at your year end. Crossing it mid-window brings registration forward.
Marketplace sales count
Platform sales are your taxable turnover even though TikTok or Amazon handles the money. Net payouts understate what the test actually measures.
Overseas sellers: nil threshold
Businesses without a UK establishment are generally required to register from their first UK sale, regardless of size.
VAT registration questions, answered
The four questions we hear most on calls. If your answer shows registration is due, the VAT & fees checklist covers what to do first.
Book a CallWhat is the UK VAT registration threshold?
£90,000 of taxable turnover in any rolling 12-month period, in force since April 2024. It is a rolling test checked month by month — not your accounting year, not the calendar year. There's also a forward-looking test: if you expect to exceed £90,000 in the next 30 days alone, you must register immediately.
Do marketplace sales count towards the threshold?
For UK-established sellers, yes — your TikTok Shop, Amazon and eBay sales are your taxable turnover even though the platform handles the money. Counting payouts instead of gross sales is the most common reason sellers cross the threshold without noticing: payouts are net of fees, so they understate turnover.
I'm an overseas seller storing stock in the UK — does the threshold apply to me?
No. Businesses without a UK establishment (NETPs) have a nil threshold, so UK VAT registration is generally required from the first sale, even though marketplaces collect VAT as deemed supplier on many marketplace orders. The marketplace collecting VAT doesn't remove your registration obligation.
Is voluntary VAT registration worth it below the threshold?
Sometimes. If your customers are mostly VAT-registered businesses, or you have substantial input VAT on stock, fees, software and advertising, registering early lets you reclaim it. The cost is charging VAT on your sales (a price rise or margin cut for consumer sales) plus the admin of quarterly returns. It's a numbers decision — run it properly before deciding.
Registering is one thing. Ongoing returns are another.
If VAT is now part of your world, the monthly routine matters more than the registration. That is the part we run for brands every month.
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