You must register for VAT when your taxable turnover reaches £90,000.  This should be: When your turnover for the previous 12 months has reached £90,000 Registration is required by the end of the month that your turnover for the previous 12 months has exceeded £90,000.  You have 30 days from the end of the month you exceed the threshold to register. You expect your turnover will exceed the £90,000 threshold in the next 30 days; For example, you take an order for £92,000 on 1 July and payment will be made in one months’ time. As soon as you’re aware of this, you have 30 days in which to register for VAT – so you should register by the end of July. You can also register for VAT before your turnover reaches the £90,000 threshold.