Typed examples on the tabs: UK last-12-months £91,500 is over £90,000. Canada quarters totalling C$31,000 are over C$30,000 with no single quarter over the line. Australia projected A$78,000 is at least A$75,000.
Updated Oct 2026
Must register. Last 12 months £91,500.00 is over £90,000. Estimate, not tax advice. Tax year 6 Apr 2026 to 5 Apr 2027.
UK: register if taxable turnover for the last 12 months goes over £90,000, or you expect to go over £90,000 in the next 30 days. Register within 30 days of the end of the month you went over. Next 30 days typed: £0.00.
The rules on this card
United Kingdom, tax year 6 April 2026 to 5 April 2027: taxable turnover over £90,000 in the last 12 months, or expected in the next 30 days. Source: gov.uk/vat-registration/when-to-register.
Canada, 2026: more than C$30,000 of taxable supplies in one calendar quarter, or across four consecutive calendar quarters. One quarter over the line: register from the supply that crossed it. Four quarters over the line, with no single quarter over it: you stop being a small supplier at the end of the month after that quarter. Register within 29 days. Source: canada.ca GST/HST when to register.
Australia, 2026–27: GST turnover of A$75,000 or more (A$150,000 for non-profits), current or projected. Register within 21 days. Taxi and ride-sourcing operators must register regardless of turnover. Source: ato.gov.au registering for GST.
Turnover, not profit. UK VAT uses taxable turnover. Canada uses worldwide taxable supplies, including zero-rated supplies. Australia uses GST turnover. Current GST turnover is this month plus the previous 11. Projected GST turnover is this month plus the next 11.
Can I register voluntarily?
UK: yes, below the threshold. Canada: yes. Australia: you can register below $75,000. This page only answers whether the figures you type are over the published line.
Does foreign or zero-rated income count?
Canada counts worldwide taxable supplies, including zero-rated supplies. UK zero-rated supplies count toward taxable turnover. Australia excludes sales not connected with Australia. This page uses the total you type.
What if I miss the deadline?
Australia: you may have to pay GST on sales from the date you were required to register, and penalties can apply. This page does not state a UK or Canada penalty amount.
Which rate do I charge after registering?
The invoice card adds the published VAT, GST, or HST rate. It does not calculate provincial sales tax.