VAT registration and deregistration ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note is intended to provide an overview of the topic of VAT registration and deregistration.

For in-depth commentary on registration and deregistration, see De Voil Indirect Tax Service Division V2.1.

Key considerations associated with VAT registration and deregistration

There are a number of key VAT areas to consider when registering and deregistering for VAT. The table below summarises many of these and also links to more detailed guidance on each of these subjects:

Area to consider	Description	Guidance
Compulsory VAT registration	VAT registration may be required on a compulsory basis. For UK established businesses, a compulsory registration requirement arises when the VAT registration threshold is breached either under the historic or future tests. Non-established taxable persons do not benefit from a VAT registration threshold. It is essential to be aware of when a registration requirement arises and of the implications that follow	VAT registration ― compulsory
Voluntary VAT registration	When VAT registration is not

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