UK VAT Registration and Making Tax Digital: A Guide for Small Businesses

When to register

You must register for VAT if your taxable turnover exceeds the registration threshold (£90,000 from 1 April 2024), or you expect to in the next 30 days. You can register voluntarily below it. Overseas sellers may have different rules.

Rates

Standard rate 20%, reduced rate 5%, and zero-rate on certain goods and services.

Making Tax Digital for VAT

VAT-registered businesses must keep digital records and file via MTD-compatible software, usually quarterly.

Common schemes

• Flat Rate Scheme
• Cash Accounting
• Annual Accounting

GstMan and Apskaita Solutions support UK bookkeeping and VAT return preparation from our UK page. Use the VAT calculator for quick amounts.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.