A business must be VAT-registered in order to charge Value Added Tax. Any company registered for VAT must collect VAT on all taxable sales. If your company's VAT taxable turnover is more than £85,000, you must register for VAT with HMRC. Even if you do not reach the £85,000 VAT registration threshold, you can choose to opt in to VAT registration. Find out more about VAT here‍.