UK VAT £90,000 Threshold & Scheme Calculator (2026)
Monitor your rolling 12-month UK turnover against the £90k mandatory VAT limit and compare Flat Rate vs Standard 20% VAT savings.
Below Mandatory £90,000 Threshold (Voluntary Optional)
You are currently under the mandatory threshold. Voluntary VAT registration can still be beneficial if your B2B clients reclaim VAT.
£85,000
Threshold: £90,000 (Mandatory Limit)£15,000
Hardware, software, advertising, contractor costs with 20% VAT.Standard Rate VAT (20%)
Reclaim Input VATOutput VAT Collected (20%):£17,000
Input VAT Reclaimed (20%):-£3,000
Net Annual HMRC VAT Bill:£14,000
Flat Rate VAT Scheme
Simplified %Select Sector Rate (%):
Net Annual HMRC VAT Bill:£14,790
Need UK VAT Registration & Quarterly Return Filing?
HMRC EORI, Voluntary/Mandatory Registration & Flat Rate Advice.