Flow chart - VAT registration

Every business or organisation that makes taxable supplies of goods or services in return for consideration is entitled to or must register for VAT. Once registered the business etc. must add VAT to the amount it charges customers for the supplies it makes unless those supplies are exempt from or outside the scope of VAT.

Flow chart

Follow our simple Flow Chart - VAT Registration to see if your business etc. needs to register.

Definitions for the flow chart:

• VATable supplies - “taxable supplies”. These are any supplies of goods or services which are not exempt from VAT or outside the scope of VAT. For information about what counts as exempt, visit https://www.gov.uk/guidance/vat-exemption-and-partial-exemption and for supplies which are outside the scope of VAT, visit https://www.gov.uk/vat-businesses/when-not-to-charge-vat and for more detail HMRC’s VAT guide Notice 700 https://www.gov.uk/guidance/vat-guide-notice-700
• Consideration - something with a monetary value received in return for goods or services, not only cash amounts but also, for example, the value of the goods received in exchange
• Voluntary registration - registration for VAT where it is not compulsory for the business etc. to register.