VAT Flat Rate Scheme
Calculate VAT due under the Flat Rate Scheme (sector percentage on VAT-inclusive turnover, first-year discount, limited cost trader test) and compare it with the standard scheme.
Daten geprüft · Juli 2026
Who can join the VAT Flat Rate Scheme?
VAT-registered businesses expecting VAT-taxable turnover of £150,000 or less (excluding VAT) in the next 12 months. You must leave once total income in the last 12 months exceeds £230,000 including VAT.
Quelle: HMRC VAT Notice 733 — Flat Rate Scheme for small businesses (gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733); gov.uk/vat-flat-rate-scheme. · aktualisiert 2026
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Alles über VAT Flat Rate Scheme
📋Überblick+
Applies your sector's flat rate to VAT-inclusive turnover (grossed up at 20%), checks the limited cost trader test (16.5% rate), applies the 1-point first-year discount, and compares the result with the standard scheme (output VAT minus recoverable input VAT).
💡 Bewährte Vorgehensweisen
- You can join the scheme if expected VAT-taxable turnover is £150,000 or less (excl. VAT) and must leave once total income exceeds £230,000 (incl. VAT).
- In your first year of VAT registration the flat rate is reduced by 1 percentage point — including the 16.5% limited cost rate (15.5%).
- Businesses with significant input VAT (equipment, stock) are usually better off on the standard scheme.
🔢 Konkretes Beispiel
IT consultancy, £100,000 net turnover (£120,000 gross), 14.5% sector rate, £3,000 goods, £1,000 input VAT: FRS VAT £17,400 vs standard £19,000 — the scheme saves £1,600.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter annual turnover excluding VAT.
- 2
Enter your sector's flat rate percentage (VAT Notice 733).
- 3
Enter annual spend on relevant goods and estimated recoverable input VAT.
- 4
Select first year of VAT registration if applicable.
- 5
Compare Flat Rate Scheme VAT with the standard scheme and read the verdict.
📚Glossar+
- Limited cost trader
- A business whose spend on relevant goods is less than 2% of VAT-inclusive turnover or less than £1,000 a year — its flat rate is fixed at 16.5%.
- Flat rate turnover
- VAT-inclusive turnover: the flat rate percentage is applied to gross receipts, not net sales.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
5. Juli 2026
Quellen und Referenzen
HMRC VAT Notice 733 — Flat Rate Scheme for small businesses (gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733); gov.uk/vat-flat-rate-scheme.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — VAT Flat Rate Scheme
Who can join the VAT Flat Rate Scheme?+
VAT-registered businesses expecting VAT-taxable turnover of £150,000 or less (excluding VAT) in the next 12 months. You must leave once total income in the last 12 months exceeds £230,000 including VAT.
What is the limited cost trader rate?+
16.5% of VAT-inclusive turnover. It applies when spend on relevant goods is under 2% of gross turnover or under £1,000 a year — most labour-only service businesses fall in this category.
Can I reclaim input VAT on the scheme?+
Generally no — the flat rate already accounts for input VAT. The main exception is capital assets costing £2,000 or more including VAT in a single purchase.