When you may register for VAT voluntarily

You may consider VAT voluntarily registration if:

  • your business turnover is below the £70,000 threshold required to register.
  • the new business incorporated has not yet started to trade.
  • you are an overseas trader selling goods to UK customers - distance selling - where your sales value is under the relevant threshold.
  • your business is in the UK and you supply goods or services only to customers outside the European Union (EU) - but only if you purchase goods or services from UK VAT registered businesses and/or you import goods into the UK on which you could reclaim VAT.
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