How do I register for flat rate VAT?

To register for flat rate VAT, you must already be VAT registered and have taxable turnover below £150,000. The flat rate scheme simplifies VAT calculations by applying a fixed percentage to your gross turnover instead of tracking input and output VAT separately. You cannot register for flat rate VAT if you've used the scheme in the past two years or receive regular repayments from HMRC.

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How do I register for flat rate VAT?

You’ll first need to check that you’re eligible for the VAT Flat Rate Scheme.

If you’re eligible, you can join the scheme online when you register for VAT, or submit the VAT600 FRS through one of the methods below:

BT VAT

HM Revenue and Customs

BX9 1WR

You’ll receive notification that you’ve joined the scheme through your VAT online account, or by post if you did not apply online.



VAT Registration Estimator Tool
CalculatorsVAT Registration Estimator Tool

Use our VAT threshold 2025/26 calculator to determine if your business needs to register for VAT. Simply enter your turnover figures and our tool instantly calculates whether you've exceeded the current £90,000 threshold, helping you comply with HMRC requirements and avoid penalties for late registration.

Calculate now
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Flat rate VAT registration help
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Free 20 minute accounting consultation about VAT flat rate registration.

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