When do I have to register for VAT?
Once your taxable turnover passes £90,000 in any rolling 12 months. Very few delivery drivers ever get near it.
Last checked 12/09/2026.
When your taxable turnover passes £90,000 in any rolling 12-month period. Rolling, not the tax year, so it is checked continuously rather than once a year.
You also have to register if you expect to pass it in the next 30 days alone, which is a rule aimed at businesses about to win a large contract rather than at couriers.
Turnover means everything the platforms paid you, before expenses. Most full-time delivery drivers turn over well under half the threshold, so this is a question about multi-vehicle operations rather than about one person in a car.
If you are registered and your turnover falls below £88,000 you can apply to deregister.
Sources
Related
Do I need to register for VAT?
Almost certainly not. VAT registration is compulsory above £90,000 of taxable turnover in a rolling 12 months.
HMRC & taxUpdated 19/08/2026
Should I register for VAT voluntarily?
Rarely worth it for a delivery driver. Your customers are platforms that would not care, and you would be charging VAT on services you currently supply VAT-free.
HMRC & taxUpdated 19/08/2026
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