UK VAT registration threshold for sellers (2026)
Updated 2026-06-15
The famous £90,000 figure only tells half the story. For overseas (non-established) sellers, the rules are stricter.
£90,000 — for UK-established businesses
A UK-established business generally must register for VAT once taxable turnover exceeds £90,000 in any rolling 12-month period (the deregistration threshold is £88,000).
Overseas sellers: often no threshold
A non-established taxable person (NETP) generally has no registration threshold — if you make taxable supplies in the UK (for example, holding stock located in the UK), you may need to register from the first sale.
£135 low-value imports
For goods sold to UK consumers from overseas in consignments of £135 or less, the seller typically charges UK VAT at the point of sale and registers, unless the sale is through an online marketplace, which becomes the deemed supplier and accounts for the VAT instead.
This is general orientation, not tax advice. UK VAT registration and the rules for non-established sellers can be fact-specific, so confirm your position with a VAT professional before registering.