United Kingdom VAT rate: 20%
The United Kingdom standard VAT rate is 20%, in GBP. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 20% | Standard |
| Reduced | 5% | Reduced |
| Zero-rated | 0% | Zero-rated |
Northern Ireland applies the same rates for goods under the XI prefix.
Sources: HM Revenue & Customs — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- £90,000
- Threshold notes
- Domestic registration threshold for established businesses.
- E-invoicing status
- none
- E-invoicing model
- reporting model. No general mandate Formats: Peppol.
Threshold source: HM Revenue & Customs — VAT registration
E-invoicing source: HM Revenue & Customs
How United Kingdom compares
United Kingdom ranks 26 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the United Kingdom rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
VAT.tools checks a VAT number against the authority and keeps the source and observation time with the result.