Do I need to register for VAT as a sole trader?

You must register for VAT once your VAT-taxable turnover for the previous 12 months goes over the current registration threshold, or if you expect to go over it in the next 30 days alone. Once registered, you'll need to charge VAT on your sales, file regular VAT returns, and can generally reclaim VAT on business purchases. You can also register voluntarily below the threshold if it suits your business (for example if your customers are VAT-registered themselves), so it's worth discussing the pros and cons with an accountant.