VAT Return Calculator
Work out your UK VAT return boxes 1-7: output VAT on sales, input VAT on purchases, EU acquisitions and the net VAT due to (or reclaimable from) HMRC.
Daten geprüft · Juli 2026
What is Box 5 on the VAT return?
Box 5 is the net VAT to pay HMRC (if output VAT exceeds input VAT) or the amount you can reclaim (if input VAT is higher).
Quelle: HMRC — How to fill in and submit your VAT Return (gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return); VAT Flat Rate Scheme (gov.uk/vat-flat-rate-scheme), 2025/26. · aktualisiert 2026
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Alles über VAT Return Calculator
📋Überblick+
Reproduces the standard 9-box VAT return: standard-rated sales are taxed at 20%, reduced-rated at 5%, zero-rated and exempt sales at 0%. Input VAT on purchases at the same rates is deducted, and EU acquisitions bring in their own reverse-charge VAT. The Flat Rate Scheme instead applies a single flat percentage to your gross turnover.
💡 Bewährte Vorgehensweisen
- Cash Accounting lets you account for VAT when you're paid, not when you invoice — useful if customers pay slowly.
- EU acquisitions since Brexit are treated as imports for GB businesses (Northern Ireland has different rules under the protocol).
- The Flat Rate Scheme percentage varies by trade sector — check gov.uk before assuming a rate.
🔢 Konkretes Beispiel
£100,000 standard-rated sales and £30,000 standard-rated purchases: £20,000 output VAT − £6,000 input VAT = £14,000 net VAT due to HMRC.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Split your sales by VAT rate: standard, reduced, zero-rated and exempt.
- 2
Do the same for your purchases, and add any EU acquisitions.
- 3
Pick your scheme — Standard, Flat Rate or Cash Accounting.
- 4
If you use the Flat Rate Scheme, enter your trade sector's flat rate percentage.
📚Glossar+
- Output VAT / Input VAT
- Output VAT is the VAT you charge customers on sales; input VAT is the VAT you pay suppliers on purchases. The difference (Box 5) is what you owe or reclaim.
- Flat Rate Scheme
- A simplified scheme where you pay a single flat percentage of your VAT-inclusive turnover to HMRC instead of tracking input VAT on every purchase.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
HMRC — How to fill in and submit your VAT Return (gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return); VAT Flat Rate Scheme (gov.uk/vat-flat-rate-scheme), 2025/26.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — VAT Return Calculator
What is Box 5 on the VAT return?+
Box 5 is the net VAT to pay HMRC (if output VAT exceeds input VAT) or the amount you can reclaim (if input VAT is higher).
Do zero-rated and exempt sales work the same way?+
No — zero-rated sales are taxable at 0% and still count toward your VAT-registration turnover, while exempt sales are outside the VAT system entirely and can restrict input VAT recovery.