You should apply for a VAT registration certificate when your business reaches the mandatory VAT threshold or if you choose to register voluntarily. In the UK, businesses must register for VAT if their taxable turnover exceeds £85,000 within a 12-month rolling period. Registration is also required if you expect to surpass this threshold within the next 30 days. Voluntary registration ... https://xactaccountants.co.uk/vat-registration/