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Every business needs to analyse its VAT position

Can I register even though my sales are very low?  YES

You can voluntarily register if you are making supplies (or sales) which are subject to VAT. This includes most businesses apart from those making purely exempt supplies, such as banks, insurance companies, medical services and education providers and those refurbishing residential housing.

My sales are low, so I do not have to register, but should I register for VAT? 

The answer depends upon who you sell to, and also on whether you supply goods or services.

If your customers are mainly businesses, the VAT you charge them is not a cost, they will reclaim the VAT.  If you are supplying goods as well as labour, you will 'increase' the price of those goods to your customers, if you do not register for VAT.

However, if your customers are members of the public, they cannot reclaim the VAT and being VAT registered increases your costs and reduces your margin.

 If you are not sure whether or not it would be beneficial to register for VAT, perhaps because you supply both businesses and the public, then use the calculator to help you.

Calculator - Should I register for VAT?