VAT (Value Added Tax) or GST (Goods and Services Tax) registration is required for businesses that reach the registration threshold in their country. This guide covers the UK, EU, Kenya, Canada, Australia, India, and USA.
- Business registration documents
- Bank account in the country of registration
- Turnover records
UK: Register when turnover exceeds £90,000
See our full UK VAT registration guide at /uk-vat-registration/. Register at gov.uk/vat-registration. The standard VAT rate is 20%. File quarterly returns using Making Tax Digital (MTD) compatible software.
EU: VAT rates and thresholds vary by member state
Each EU country has its own VAT rate (Germany 19%, France 20%, Ireland 23%). If selling to EU customers from outside the EU, the EU VAT OSS (One Stop Shop) allows registration in one EU country to cover all 27. Threshold for non-EU businesses is €0 — must register immediately on first sale.
Canada: Register for GST/HST when turnover exceeds $30,000 CAD
Register at canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses. The federal GST rate is 5%. Provinces add HST (ranges 0–10%). Quebec has separate QST (9.975%). File quarterly or annually.
Australia: Register for GST when turnover exceeds $75,000 AUD
Register through the ATO at ato.gov.au. GST rate is 10%. Lodge Business Activity Statements (BAS) quarterly. Register via your myGov ATO account or call ATO: 13 28 66.
Kenya: Register for VAT when turnover exceeds Ksh 5 million per year
Register at the KRA iTax portal (itax.kra.go.ke → Registration → VAT). Kenya VAT rate is 16%. File monthly VAT returns. Zero-rate applies to exports and certain food staples.
Frequently Asked Questions
Digital product sales (ebooks, software, courses) to EU consumers require EU VAT registration regardless of your business location. The EU VAT OSS (One Stop Shop) allows you to register once in one EU country and account for VAT across all 27. The UK has similar rules post-Brexit.
For B2B cross-border services within the EU, the buyer accounts for VAT (reverse charge) rather than the seller. This means you do not charge VAT to your EU business customers — they self-assess it. For B2C sales, you must charge VAT.