Do you need to register for VAT?
To find out whether you need to be VAT registered you need to calculate your VATable supplies each month and compare the total for the last 12 months with the VAT registration threshold.
For this calculation, non UK advertising expenditure such as Google Adwords, Facebook and Microsoft Adcenter should be added onto your turnover in working out your VATable supplies.
This is because, for VAT purposes, advertising from non UK suppliers comes under the Reverse Charge rules, and VAT is accounted for by the recipient of the services (i.e. the customer) in their VAT return.