Target Audience
Who this service is built for
Creators approaching the £90k threshold, or considering voluntary VAT registration to reclaim VAT on heavy camera and equipment investments.
What we cover in this service
- Understanding the 2026/27 £90,000 rolling 12-month VAT threshold
- Why voluntary registration can save money on expensive studio builds and equipment
- Place of supply rules: UK agencies vs EU/US brand sponsorship invoicing
- Making Tax Digital (MTD) software compliance using Xero or QuickBooks
When to register for VAT
You must register for VAT if your VAT-taxable turnover goes over £90,000 in any rolling 12-month period, or if you expect it to cross £90,000 in the next 30 days alone. Calculating this on a rolling monthly basis—not your accounting year—is crucial to avoid late registration penalties.
Invoicing UK vs Overseas brand partners
If VAT-registered, normally add standard-rate VAT to UK brand services. General-rule B2B services to overseas business customers are normally outside UK VAT, with evidence of status and location. Exceptions and consumer sales differ; the customer may have local obligations.
Authoritative Sources
Official GOV.UK & HMRC Guidance
Got questions?
Frequently Asked Questions
Can I register for VAT before hitting £90,000?▼
Voluntary registration may allow recovery of eligible business input VAT, subject to invoices, business use and normal restrictions. Not every cost carries VAT or permits full recovery; compare this benefit with output VAT and administration.
What software do I need for Making Tax Digital for VAT?▼
You must keep digital records and submit VAT returns using MTD-compliant accounting software such as Xero or QuickBooks.
