VAT Return Calculator

Calculate your VAT Return figures (Boxes 1-9) ready for Making Tax Digital submission.

VAT Scheme Settings
Sales (Output VAT)
£
Net value excluding VAT
£
Net value excluding VAT
£
E.g., exports, certain food, books
£
E.g., insurance, finance, education
EC Sales & Exports
£
£
Purchases (Input VAT)
£
Net value excluding VAT
£
Net value excluding VAT
£
£
EC Acquisitions
£
Subject to reverse charge
£
Subject to reverse charge
Understanding VAT Return Boxes
Box-by-Box Guide
Box 1 - VAT due on sales
The total VAT you've charged on your sales during this period.
Box 2 - VAT due on EC acquisitions
VAT due on goods and related costs acquired from EC countries (reverse charge).
Box 3 - Total VAT due
The sum of Box 1 and Box 2.
Box 4 - VAT reclaimed
The total VAT you can reclaim on purchases for your business.
Box 5 - Net VAT
The difference between Box 3 and Box 4. If positive, you owe HMRC. If negative, HMRC owes you.
Box 6 - Total sales
Total value of all sales excluding VAT (including zero-rated and exempt).
Box 7 - Total purchases
Total value of all purchases excluding VAT.
Box 8 - EC supplies
Total value of goods and services supplied to EC countries.
Box 9 - EC acquisitions
Total value of goods and services acquired from EC countries.
Flat Rate Scheme

Under the Flat Rate Scheme, you pay a fixed percentage of your gross (VAT-inclusive) turnover to HMRC. The percentage depends on your business type. You cannot reclaim VAT on purchases (except certain capital assets over £2,000).

Benefits:

  • Simpler record-keeping
  • Potential savings if your purchases have low VAT
  • 1% discount in your first year of VAT registration
VAT Deadlines

VAT returns and payments are usually due:

  • 1 calendar month + 7 days after the end of your VAT period

E.g., if your VAT quarter ends 31 March, your deadline is 7 May.

Late Filing Penalties

HMRC operates a points-based system. Each late submission = 1 point. When you reach the threshold:

  • Annual returns: 2 points = £200 penalty
  • Quarterly returns: 4 points = £200 penalty
  • Monthly returns: 5 points = £200 penalty
Common Flat Rates
Business Type Rate
Accountancy14.5%
Computer repair10.5%
Hairdressing13%
IT consultancy14.5%
Photography11%
Publishing11%
Retail4%
Restaurant12.5%

First year discount: subtract 1% from above rates.

Important Notes
  • This calculator provides estimates only. Always verify with your accountant or HMRC.
  • Round all amounts to whole pounds when submitting your return.
  • Keep records for at least 6 years.
  • Use MTD-compatible software for actual submissions.
Related Tools
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