UK VAT registration threshold for sellers (2026)
Updated 2026-07-23
Start with one question: are you established in the UK? If not, the standard £90,000 threshold is not a safe answer on its own.
Unsure if these rules apply to you?
£90,000 is the standard UK threshold
GOV.UK lists the current VAT registration threshold for taxable turnover as more than £90,000. That threshold is the first screen for UK-established businesses and for standard domestic turnover analysis.
Use this page for the threshold question only. If the seller is overseas, ships goods into the UK, or sells through a marketplace, move to the transaction-flow review instead of treating £90,000 as a universal safe harbor.
NETPs often do not get the standard threshold
HMRC guidance says the standard UK registration threshold has not been available to non-established taxable persons since 1 December 2012. GOV.UK also says a business based outside the UK must register regardless of taxable turnover if it supplies goods or services to the UK, subject to the detailed rules and exemptions.
This is why overseas sellers should not use £90,000 as the only test. Confirm whether the transaction is a UK taxable supply, whether an online marketplace is the deemed supplier, and whether any zero-rated or B2B treatment changes the registration position.
When to use the overseas seller guide instead
If the goods are outside the UK at the point of sale, check whether the consignment is £135 or less and whether the sale is DTC or through an online marketplace. If the goods are already in the UK, check the UK stock and deemed-supplier rules.
Those transaction details belong in the overseas seller guide. Before registering, prepare establishment facts, sales channel, goods location, consignment value, customer type and marketplace statements for a VAT professional to review.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Does the £90,000 threshold protect an overseas seller?+
Not usually. The £90,000 threshold is the standard UK taxable turnover threshold. A non-established taxable person can have a registration obligation from the first taxable UK supply, subject to the specific marketplace, import and zero-rated supply rules.
If eBay or another marketplace collects VAT, does the seller still use the £90,000 threshold?+
Marketplace deemed-supplier treatment changes who accounts for VAT on qualifying marketplace sales. It does not answer every DTC, UK stock, B2B or import position. Review marketplace and DTC sales separately.
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Continue checking
Selling to UK consumers from overseas: the £135 VAT rule and when you must register (2026)
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