Free tool
VAT Threshold Checker
Enter your sales for the last 12 months to see your rolling taxable turnover against the £90,000 VAT registration threshold, how much headroom you have, and the dates that apply if you have gone over.
Rolling 12-month test
Register-by and effective dates
Free, no sign-up
In short
UK businesses must register for VAT when taxable turnover in the last 12 months goes over £90,000, or when they expect it to go over £90,000 in the next 30 days alone. The 12 months roll forward every month, so this checker adds up your last 12 months of sales, compares the total with the threshold and shows the registration deadline and effective date if you are over.
Works with the platforms and software you already use
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Rolling 12-month turnover
£0
0% of the £90,000 threshold
Under the threshold
- Headroom to £90,000
- £0
- Average of last 3 months
- £0
- At that rate, you go over in
- n/a
- Next month's rolling total
- Add next 30 days
A guide only, not tax advice. Taxable turnover rules have exceptions, and non-UK established businesses have no threshold. See GOV.UK: register for VAT.
Talk to us about VAT registrationThe rules
How the VAT threshold test works
- 01
Add up the last 12 months
At the end of every month, add up taxable turnover for the 12 months just ended. It is a rolling total, not the tax year or your accounting year.
- 02
Compare with £90,000
If the total is over £90,000, you must register. The deregistration threshold is £88,000, so once registered you stay registered unless turnover falls below that.
- 03
Tell HMRC within 30 days
Register within 30 days of the end of the month you went over. You are registered from the first day of the second month after you went over.
- 04
Check the next 30 days too
Separately, if you expect taxable turnover in the next 30 days alone to go over £90,000, you must register by the end of that 30-day period.
Taxable turnover
What to include for an online seller
Use gross sales, not the payouts that reach your bank. Marketplace payouts have fees, refunds and advertising taken off, so a total built from payouts will understate your turnover. Add every channel together: Amazon, eBay, Etsy, TikTok Shop, your own website and any sales in person.
Include postage you charge customers and zero-rated sales such as most children's clothing and books. Leave out sales that are exempt from VAT or outside its scope. Our guide on when online sellers must register for VAT explains the rules in full, including how marketplace sales are treated.
Top tips
Four tips if you are getting close
- 01
Check at every month end
The test applies at the end of every month. A strong Q4 can take the rolling total over in a single month.
- 02
Set an early warning at £80,000
Deciding how to handle VAT takes time. A warning well before the line means the decision is planned, not rushed.
- 03
Model your prices with VAT
For sales to consumers, a sixth of a 20% VAT-inclusive price goes to HMRC. Use our gross margin calculator to test prices with VAT switched on.
- 04
Watch the month that drops off
Next month's rolling total loses the oldest month. If that month was quiet and the coming one is busy, the total can jump.
Over the threshold, or close to it?
We will check your turnover from your actual sales data, model the effect on your prices and handle the registration.