Updated by Gavin West, PKF Smith Cooper
Key data (United Kingdom)
Information up to date as at 1 November 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration |
| UK establishment | £90,000 (with effect from 1 April 2024) |
| Non-UK establishment | £0 |
| EU distance selling | Not applicable from 1 January 2021 |
| EU relevant acquisitions | Not applicable from 1 January 2021 |
| EU MOSS/OSS for BTE services | Not applicable from 1 January 2021 |
| VAT deregistration | £88,000 (with effect from 1 April 2024) |
|
| B. VAT rates |
| Standard rate | 20% |
| Reduced rate | 5% |
| Zero rate | 0% |
|
| C. VAT return filing periods |
| Default VAT return periods | Quarterly; choice of:
Stagger 1 – June, September, December and March
Stagger 2 – July, October, January and April
Stagger 3 – August, November, February and May |
| If turnover is £1.35 million or less (annual accounting) | Annual (optional) |
| If regularly in a net repayment position | Monthly (optional) |
|
| D. VAT return filing and payment deadlines |
| VAT return filing deadlines |
| Default VAT return periods | |
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Web page updated on 17 Mar 2025 13:12