VAT registration
If your taxable turnover is over £90,000 in any rolling 12-month period, or you expect to cross that in the next 30 days alone, you must register for VAT.
If your taxable turnover is over £90,000 in any rolling 12-month period, or you expect to cross that in the next 30 days alone, you must register for VAT. Many new venues also choose to register voluntarily before hitting the threshold, since it lets you reclaim VAT on fit-out costs, equipment and stock.
Trading over the threshold without registering means you owe HMRC the VAT you should have charged, backdated to when you crossed it, plus potential penalties and interest — and you won't have collected that money from customers to pay it with.
Free. Register online or via an accountant — you'll need a Government Gateway account.
Who this is for
Any venue whose taxable turnover is over, or expected to go over, £90,000 in a rolling 12-month period. Also relevant to smaller venues considering voluntary registration to reclaim fit-out VAT.
£90,000 rolling 12-month taxable turnover threshold (not a fixed tax-year figure — check every month). You can also register voluntarily below this level.
What you’ll hold
- VAT registration certificate
- VAT number
Watch out for
- Checking turnover against the tax year instead of a rolling 12-month window — the threshold is tested every month on the trailing 12 months, so you can breach it mid-year without realising.
- Not accounting for a strong opening period pushing turnover over £90,000 in the first weeks — new venues sometimes cross the threshold faster than a typical business forecast assumes.
- Missing the voluntary registration option when a lot of pre-opening VAT has been paid on fit-out and equipment — registering (even below threshold) can let you reclaim it.
Sources
- GOV.UK — Register for VAT checked 2026-09-02
- GOV.UK — When to register for VAT checked 2026-09-02
See also
This is item 63 of 66 in the free UK Launch Checklist. See the whole list →