HM Revenue & Customs

Prior To 1 December 2012

Taxable turnover for VAT is the total value of supplies that are taxed at either the standard, reduced or zero rate. The supply of goods and services that are exempt from VAT is not included in taxable turnover.

You should enter the date – it must be before 1 December 2012 - when you expected the value of the taxable supplies to go over the VAT threshold in the next 30 days. This could happen if, for example, a business wins a big contract to supply goods or services, which would mean the value of supplies made solely within the next 30 days, are more than the VAT registration threshold.

Find information on the VAT registration threshold