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.
Gegevens gecontroleerd · 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.
Bron: 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. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over VAT Flat Rate Scheme
📋Overzicht+
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).
💡 Best practices
- 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.
🔢 Concreet voorbeeld
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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 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.
📚Woordenlijst+
- 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.
ℹ️Bronnen & updates+
Laatste gegevensupdate
5 juli 2026
Bronnen en referenties
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.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
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.