VAT Registration for a UK Ltd in 2026

When you must register

You must register for VAT once taxable turnover passes £90,000 in any rolling 12 months. Voluntary registration is allowed below that — often worth it if your clients are VAT-registered.

Making Tax Digital (MTD)

All VAT-registered businesses must file through MTD-compatible software (Xero, QuickBooks, FreeAgent). Spreadsheet-only filing was retired.

Selling B2B to the EU

Use the reverse charge mechanism — invoice with 0% VAT and reference the customer's VAT number.

Selling B2C to the EU

Register for IOSS if shipping goods ≤ €150, or use OSS via an EU country for digital services.

Schemes worth knowing

• Flat Rate Scheme: simplified, good for service businesses with low input VAT.
• Cash accounting: pay VAT when customers pay you.

Adminbox handles VAT registration, MTD filings and EU VAT compliance for your Ltd.