VAT registration is required once a business's taxable turnover passes the current threshold, and can also be done voluntarily below it.

1. Check Whether Registration Is Required

This depends on your taxable turnover over a rolling 12-month period, compared against the current threshold set by HMRC.

2. Consider Voluntary Registration

Some businesses below the threshold register voluntarily, for example to reclaim VAT on purchases.

3. Register and Set Up VAT Accounting

Registration is generally completed online, after which you'll need to charge VAT on eligible sales and can reclaim it on eligible purchases.

This guide provides general information only. The VAT threshold can change, so it's worth confirming the current figure with HMRC or your accountant.