In the simplest case, you have to register for VAT if your business turnover that is VAT taxable is more than £85,000. You are still able to register if your turnover is less than £85,000, unless everything you sell is exempt from VAT. If you are registered for VAT you can claim back any VAT your company has paid through your VAT returns (usually on a 3 months basis). It’s a bit more complicated than that though and you can read more and follow some links in the VAT section above.