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.
Date verificate · iulie 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).
Sursă: 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. · actualizat 2026
🧮
Completati campurile pentru a vedea rezultatele in timp real
Vă place acest calculator?
Creati un cont gratuit pentru a salva calculele, a accesa istoricul si a exporta in PDF. Treceti la Pro pentru toate cele 319 calculatoare.
O întrebare despre acest rezultat?
Adresați-o lui Solva, consilierul financiar AI ActioFin — răspunsuri bazate pe texte oficiale.
5 întrebări gratuite pe zi cu un cont gratuit
Totul despre VAT Return Calculator
📋Prezentare+
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.
💡 Bune practici
- 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.
🔢 Exemplu concret
£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.
📖Ghid de utilizare+
Cum se folosește acest calculator
- 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.
📚Glosar+
- 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.
ℹ️Surse și actualizări+
Ultima actualizare a datelor
7 iulie 2026
Surse și referințe
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.
Datele acestui calculator sunt actualizate periodic pentru a reflecta ultimele bareme oficiale. În caz de dubiu, consultați sursele oficiale menționate mai sus.
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.