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When do you need to register for VAT?
A general guide, not advice, based on GOV.UK guidance on when to register for VAT.
Step 1: Track your rolling 12-month turnover
- At the end of every month, add up your VAT taxable turnover for the last 12 months, not the calendar or financial year.
- Taxable turnover includes standard, reduced and zero-rated sales. It does not include exempt sales.
- Also check whether you expect more than £90,000 in the next 30 days alone, for example from one large contract.
Step 2: Register on time
| What happened | Register by | Registration starts |
|---|---|---|
| Rolling 12 months went over £90,000 | 30 days after the end of that month | The first day of the second month after |
| You expect over £90,000 in the next 30 days alone | By the end of those 30 days | The date you realised |
You can also register voluntarily before you reach the threshold. See when to register for VAT.
Step 3: Get ready to charge and record VAT
- Charge VAT from your registration date. Until your VAT number arrives, you cannot show VAT on invoices, so raise your prices to include it and reissue VAT invoices once you have the number.
- Record every sale and purchase with its VAT in a spreadsheet or software from day one.
- You can usually reclaim VAT on goods you still hold that you bought up to 4 years before registration, and on services bought up to 6 months before.
Step 4: Submit your first VAT return
- Check your VAT periods in your VAT online account or MTD software. Your first period can be shorter or longer than 3 months.
- Total the nine boxes with formulas from your records, including any pre-registration VAT you are reclaiming in Box 4.
- Connect MTD software to HMRC and submit by 1 calendar month and 7 days after the period ends.
- Pay by the same date, and keep HMRC's receipt.
For a full walkthrough, see your first VAT return after registration.
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Swift VAT Pro files from your spreadsheet through Making Tax Digital, with your VAT periods and due dates from HMRC.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
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Final thoughts
For a new business, the key date is the end of the month your rolling 12-month turnover goes over £90,000. Check it every month, register within 30 days, and set up your records and MTD software before your first return is due.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against GOV.UK guidance on when to register for VAT, VAT registration thresholds and VAT Notice 700/22. November 2026.
When does a new business need to register for VAT?
How long do I have to register for VAT?
When does my VAT registration start?
Can I reclaim VAT on costs from before I registered?
Do new businesses have to use Making Tax Digital?
Ready for your first VAT return? From £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019