VAT registration to join the VAT system.

You may need to complete VAT registration, or you may be able to choose to register voluntarily, if you are doing any of the following kinds of business in the UK:

Supplying goods or services within the UK

If your turnover of VAT taxable goods and services supplied within the UK for the previous 12 months is more than the current registration threshold of £82,000 (for 2015/16), or you expect it to go over that figure in the next 30 days alone, you must register for VAT. However, if your turnover has gone over the registration threshold temporarily then you may be able to apply for exception from registration.

Taking over a VAT-registered business from someone else 

You have to add your own VAT taxable turnover over the last 12 months (if any) to that of the business you’re taking over. If the total goes over the £82,000 registration threshold on the day of the takeover, you’ll have to register. However, if your turnover has gone over the registration threshold temporarily then you may be able to apply for exception from registration.

Receiving goods from other countries in the European Union (EU)

If you have received goods from other EU countries in the UK (these are known as acquisitions) with a total value greater than £82,000 in the current year since 1 January, or you expect to acquire more than that value in the next 30 days alone, you must register for VAT.