VAT and GST registration for a tree business: thresholds and deadlines from the tax offices
What the tax offices in the United Kingdom, Australia, New Zealand and Canada say about when a business has to register for VAT or GST, how quickly, and what they say about registering below the limit.
Checked against the sources at the bottom of this page on October 9, 2026. Rules, fees and pay change: the source has the last word.
This page reports what the official source says. It is not legal advice: ask the office named here. The figures below are the ones each office publishes on the date in the Sources list.
United Kingdom
GOV.UK says a business must register for VAT if its total taxable turnover for the last 12 months goes over £90,000, which it calls the VAT threshold. It also says a business must register if it expects taxable turnover to go over £90,000 in the next 30 days.
The page gives two timing rules, each with its own worked example:
- Over the threshold in the last 12 months: register within 30 days of the end of the month when the business went over. The effective date of registration is the first day of the second month after going over. The page's example has turnover of £100,000 on July 15, a registration deadline of August 30 and an effective date of September 1.
- Expecting to go over in the next 30 days: register by the end of that 30-day period. The effective date is the date the business realised, not the date turnover went over. The page's example is a £100,000 contract arranged on May 1, an application due by May 30 and an effective date of May 1.
GOV.UK describes taxable turnover as the total value of everything sold that is not VAT exempt or out of scope. It lists items that count, including zero-rated, reduced-rated and standard-rated goods, and goods bartered, part-exchanged or given as gifts.
On registering below the limit, the page says a business can choose to register if turnover is under £90,000, which it calls voluntary registration. It says a business must pay HM Revenue and Customs (HMRC) any VAT it owes from the date HMRC registers it. On late registration, it says a business that registers late must pay VAT on sales made since the date it should have registered, and may face a penalty.
Australia
The Australian Government business site, business.gov.au, says a business must register for GST if its GST turnover is AU$75,000 or more. It gives other cases that apply whatever the turnover, including taxi or limousine travel and wanting to claim fuel tax credits. It says GST turnover is business income, excluding certain sales, not profit. Its example is an online clothing store selling AU$80,000 of goods in a year, which has to register even if profit is AU$40,000.
On timing, the page says a business must register within 21 days of becoming aware that its GST turnover will go over the threshold, and that a new business should register if it expects turnover to reach AU$75,000 in its first year.
On registering below the limit, the page says a business with turnover under AU$75,000 may choose to register. It then lists three duties that apply whatever the turnover: include GST in the price of most goods and services sold, claim GST credits for most business purchases, and lodge activity statements. For a business that has not registered, it says GST is not included in prices, invoices need to show that, and GST credits cannot be claimed.
New Zealand
Inland Revenue says a business does not have to register for GST just because it starts. It says an entity must register if it carries out a taxable activity and either its turnover was at least NZ$60,000 in the last 12 months or it expects the turnover to be at least NZ$60,000 in the next 12 months, or it carries out a taxable activity and adds GST to the price of what it sells.
The page does not give a registration deadline in days. It says that in exceptional circumstances Inland Revenue can backdate a registration start date, for example where an entity has been adding GST to its prices but is not yet registered. The page was last updated on February 13, 2025.
Canada
The Canada Revenue Agency page on when to register for and charge GST/HST uses a "small supplier" test with a CA$30,000 limit. It says a business is a small supplier if it does not exceed CA$30,000 over four consecutive calendar quarters. It says that exceeding CA$30,000 in a single calendar quarter ends small supplier status on the supply that pushed the business over the limit, and that the business then has to register within 29 days of its effective date of registration. Where the limit is passed over the previous four or fewer consecutive quarters, the page says small supplier status ends at the end of the month after the quarter in which the limit was exceeded. It says a small supplier who makes taxable supplies in Canada may choose to register voluntarily. The page details carry the date June 16, 2026.
At a glance
| Country | Limit as the office states it | Deadline as the office states it |
|---|---|---|
| United Kingdom | £90,000 taxable turnover for the last 12 months, or expected in the next 30 days | Within 30 days of the end of the month the limit was passed; or by the end of the 30-day period |
| Australia | AU$75,000 GST turnover | Within 21 days of becoming aware turnover will go over |
| New Zealand | NZ$60,000 turnover in the last or next 12 months, or GST added to prices | Not published as a number of days on the page |
| Canada | CA$30,000 over four consecutive calendar quarters | Within 29 days of the effective date of registration |
For how each country asks a new business to register more widely, see the guide on starting a tree service by country.
Sources
- GOV.UK, register for VAT: when to register, read October 9, 2026
- business.gov.au, register for goods and services tax (GST), read October 9, 2026
- Inland Revenue New Zealand, registering for GST, updated February 13, 2025, read October 9, 2026
- Canada Revenue Agency, when to register for and charge GST/HST, page dated June 16, 2026, read October 9, 2026