Do I need to register for VAT as an online seller?
You must register when your taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days. For sellers, the detail is in what counts: zero-rated sales do, and so can fees you pay to overseas platforms.
- £90,000 on a rolling 12 months
- Register within 30 days
- VAT registration £99
In short
Yes, once your taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days. You register within 30 days of the end of the month you went over, and you are registered from the first day of the second month after. Below £90,000 you can choose to register.
Taxable turnover is more than your profit.
Taxable turnover is the total value of everything you sell that is not VAT exempt or out of scope. It is a rolling total of the last 12 months, not your tax year.
- Zero-rated sales count, even though no VAT is charged on them
- Goods you bartered, part-exchanged or gave as gifts count
- Services from businesses in other countries that you had to reverse charge count
- Exempt and out-of-scope sales do not count
If a marketplace, advertising or software supplier invoices you from outside the UK, those fees may count towards your £90,000. It depends on which company issues each invoice.
Two tests, checked every month.
| Test | What GOV.UK says |
|---|---|
| Taxable turnover for the last 12 months goes over £90,000 | 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 expect taxable turnover to go over £90,000 in the next 30 days | You must register too |
If your taxable turnover later falls below £88,000, you can ask HMRC to cancel your registration.
The marketplace does not account for a UK seller's VAT.
GOV.UK's rules that make an online marketplace liable for VAT are written for overseas sellers. As a UK-established seller, you account for VAT on your own UK sales once you are registered.
Quarterly returns under Making Tax Digital.
Once registered, you keep digital records and file VAT returns using Making Tax Digital software. You can also reclaim import VAT on stock through postponed VAT accounting on the same return. Some sellers look at the Flat Rate Scheme; it suits some goods sellers and not others, so it is worth modelling first.
We watch the threshold, then register you.
Not near the threshold yet? Starter at £89 a month keeps your books and watches the threshold each month.
VAT registration and quarterly returns
- Your rolling 12-month taxable turnover checked every month
- Your VAT registration with HMRC
- Quarterly VAT returns from your reconciled books
- Your approval before we file anything
Prices in pounds sterling (GBP). The UK VAT treatment of our fees is shown on your invoice.
VAT registration questions from sellers.
Answered from the GOV.UK pages listed under Sources, with the date we read them.
Is the £90,000 based on my tax year?
No. It is a rolling total of your taxable turnover for the last 12 months; we check it for you at each month end.
Do zero-rated sales count?
Yes. Zero-rated goods count towards taxable turnover, even though no VAT is charged on them.
Do Amazon or eBay fees count towards the threshold?
They may. Services you buy from businesses in other countries and have to reverse charge count towards it. Whether a fee is reverse-charged depends on the company that invoices it.
Can I register before I reach £90,000?
Yes. You can choose to register for VAT if your turnover is less than £90,000.
Can I deregister if sales fall?
If your taxable turnover falls below £88,000, you can ask HMRC to cancel your registration.
What does registration cost with you?
VAT registration is £99. Quarterly VAT returns are in the Growth plan at £179 a month.
Sources
- GOV.UK: Register for VAT — When to register · read 17 Oct 2026
- GOV.UK: Register for VAT — Calculate your VAT taxable turnover · read 17 Oct 2026
- GOV.UK: Register for VAT — Cancel your registration · read 17 Oct 2026
- GOV.UK: VAT Notice 741A, place of supply of services · read 17 Oct 2026
- GOV.UK: VAT and overseas goods sold to customers in the UK using online marketplaces · read 17 Oct 2026
- GOV.UK: VAT Notice 700/22, Making Tax Digital for VAT · read 17 Oct 2026
- GOV.UK: Check when you can account for import VAT on your VAT Return · read 17 Oct 2026
Close to £90,000? Find out where you stand.
A 20-minute call or a short email, then a written quote for your registration and returns.
A written quote before any work starts
Hours: Monday to Friday, 9am to 5pm UK time.