VAT Registration Threshold and Revenues from Google AdSense

Hello, I have not yet reached the VAT Threshold, but I am approaching it. I own a website and earn 90% of my revenue through the Google AdSense program from Google, which is based in Ireland. Therefore, VAT should be accounted for by the recipient, in this case, Google Ireland. The remaining 10% of my revenue comes from UK-based companies. I would like to confirm whether the revenue earned from the Google AdSense program is counted towards the VAT registration threshold. For example: Do I need to register for VAT if I earn £80,000 GBP from Google Ireland and £10,000 from UK-based companies? Thank you.

Hi,

The supplies you make to the business customer in Ireland would be outside the scope of VAT and this would not count towards your VAT threshold.

Only your UK taxable supplies would count towards this.

Who should register for VAT (VAT Notice 700/1)

Thank you.