Disclaimer
This tool is for general guidance only. It does not replace official deadlines, Companies House records, HMRC guidance, or professional advice. Always confirm your own dates and figures with the official sources.
UK VAT Registration & £0 NETP Threshold Checker
Non-Established Taxable Persons (NETP) selling to UK customers have a £0 VAT threshold instead of the standard £90,000 rule. Audit your status.
A business is UK-established if its central management is in the UK, or it has a fixed UK base with its own permanent staff and equipment. Being incorporated in the UK or having a UK registered office does not settle it on its own, and nor does where the director lives.
Only sales that would be subject to UK VAT, not all income: exempt and out-of-scope sales don't count.
Is your company already VAT registered?
Having a valid 9-digit GB VAT number
An independent Fileminder estimate, not an HMRC determination.
First, where is the business established?
The threshold depends on where the business is established. If you are not sure, send us your situation and we will review it before anything is registered.