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VAT (at 20%): £0.00
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Online VAT Calculator

How to Use the VAT Calculator

To use the VAT calculator, enter any amount in numbers and then press 'Add VAT' to add VAT to the net amount. Or 'Remove VAT' to remove VAT from the gross amount. Both calculations will show you the gross, net and VAT amount.

13 Expert VAT Optimisation Tips

Got 12 mins spare? See 13 expert tips you might not know (and could save you £1,000's).

Top 4 Missed VAT Reclaims That Could Save You £332/y


1. Mobile phone bills: You'll probably know you can expense part of your mobile phone bill if you use it for business. But did you know you can also reclaim the VAT for the business portion of use too?

2. Home office costs: If you work from home, you can also reclaim VAT on the business portion of electricity, heating, broadband, and even rent if VAT is charged.

3. Mileage: You can reclaim VAT on the business-use portion of your fuel (if you keep proper logs and receipts).

4. Professional subscriptions: Industry body memberships, trade publications, and professional insurance are all reclaimable if they relate to your business.

Planning Tip: Reclaiming VAT on Car Leases

While you can't reclaim VAT on a car purchase (unless it's 100% for business use), you can reclaim 50% of the VAT on a car lease, even if there's private use. This is one of the few areas where HMRC gives a flat 50% without requiring you to prove exact business mileage.

This works out to roughly 1 of your 12 lease payments a year being totally free.

5. Open a Separate VAT Bank Account

It's very easy during the fast-paced nature of growing a business to get VAT and working capital mixed up in the same account.

If you want to save yourself quarterly stress, transfer all the VAT to a separate account. Then when VAT return time comes you'll have it already and usually some left over (from expenses).

6. Claim Pre-Registration VAT on Your First Return

If you've just registered you can claim VAT back on the last 4 years of goods, and the last 6 months of service invoices. This could be a nice little bonus waiting for you.

7. Review Your Flat Rate Percentage Annually

Have your accountant review your flat rate setup regularly, or when business activities shift. You might qualify for a lower rate, or maybe it makes sense to switch to standard VAT accounting. Watch the 16.5% limited cost trader rate, if your goods cost less than 2% of turnover, you'll be stuck on this higher rate.

Expert Tax Relief: Solar Panels

Did you know you can legally write off the purchase cost of commercial solar panels for corporation tax in the first year (using AIA up to £1m), and collect revenue from the SEG? This allows you to purchase panels, claim capital allowances (AIA), and potentially earn revenue from the SEG for 25 years. Many companies make considerable long term profits doing this, but works best if you have space (like a roof, or field).

8. Time Major Purchases Strategically

A £50k equipment purchase means £10k in reclaimable VAT. If you miss the deadline you might have to wait up to 3 months to claim it back, putting extra pressure on cash flow.

9. Use Cash Accounting if You Have Slow-Paying Clients

Normally you owe VAT once you issue the invoice. If you switch to cash accounting you pay when you're paid. Highly advisable for slow cycle industries like manufacturing.

10. Always Use Postponed VAT Accounting on Imports

Paying import VAT at the border and waiting to claim it back is burning cash flow for no reason. PVA lets you account for it, and reclaim it on the same return. Net cash impact: zero.

Pro Tip: PVA Isn't Automatic

You have to select PVA on your customs declaration. Some freight forwarders default to the old method unless you specifically ask. Always check.

11. Reclaim VAT on Bad Debts Proactively

You can reclaim VAT on bad debt after 6 months. Don't wait any longer to reclaim it for best cash flow optimisation.

FRS Bad Debt Adjustment: Limited Opportunity

On the Flat Rate Scheme using the cash basis, you'd think bad debt relief doesn't apply. But the rules still let you claim the difference between 20% standard VAT and your flat rate percentage on unpaid invoices. This is confirmed in HMRC guidance, but many businesses overlook it.

12. Check Supplier VAT Numbers on HMRC's Website

Occasionally suppliers will charge VAT when they were never registered. Who would ever question it? HMRC has a free tool you can use to check VAT numbers if you're in doubt, or the invoice is large and from a new supplier.

13. Get an Annual VAT Health Check

Even the best businesses with solid accounting in place accumulate small VAT errors over time. There is a whole industry set up for this, and sometimes refunds can be surprisingly high. Most operate on a percentage of what they can get you back, so it's worth running one a year.

13 VAT Mistakes That Cost Small Businesses Thousands

Every single one of these happens regularly to real businesses. Some are obvious; some are traps that even experienced owners fall into.

1. Charging the wrong VAT rate
Even if you're on the standard 20% rate some of these could be worth looking at (you could be eligible for a lower rate). The most common ways people pay the wrong VAT rate is on: zero vs VAT exempt, the edge cases around food, and digital products. If you get this wrong, you could owe a lot, or miss out on a lot. Seek professional advice, and get a second opinion in grey areas.
2. Claiming VAT without a valid invoice
A valid VAT invoice must show the supplier's name and address, their VAT registration number, the invoice date, a description of the goods or services, the amount excluding VAT, the VAT rate, and the total VAT charged. A receipt from a card machine, a proforma invoice, an email, or your statement are all invalid VAT invoices.

The simplified invoice rule: For purchases under £250 (including VAT), a simplified VAT invoice is ok. This just needs the supplier's name, address, VAT number, date, description, and the VAT-inclusive total. So fine when you're doing trade at local shops. If you go above £250, you'll need to ask for a proper VAT invoice which must be provided on request.
3. Mixing business and personal expenses
Usually clear but gets muddy when there is mixed use, like a mobile phone bill. The rule is simple, you can reclaim VAT on the business portion.
4. Relying on the wrong flat rate percentage
This one needs regular monitoring if you're on a flat rate with varied activities. A management consultant and an IT consultant have different flat rate percentages. If you do a mix of business with different rates, you can apply the flat rate for the activity that generates the most turnover, for the whole business. This can end up being great, or not so much. If you get it wrong, you could be owed a lot, or owe a lot.
5. Forgetting to account for VAT on goods taken for personal use
If you're a builder and use company stock for your own home extension, or run a bakery and take bread home in the evening, technically you must pay the VAT on these items, and are regularly caught in VAT audits.
6. Not understanding the time of supply (tax point)
This dictates which VAT return each transaction is on. Getting this wrong can trigger penalties, but understanding it lets you time cash flow effectively (as long as you follow the rules, and don't manipulate it artificially).

Services: The date the service is completed, or when you issue the invoice or receive payment. But if you issue a VAT invoice within 14 days of the supply, the invoice date becomes the tax point. And if you receive payment before the supply, the payment date becomes the tax point.
Goods: The date of delivery.
7. Not reclaiming VAT on capital purchases
These are usually the big items that give you the most reclaimable VAT. Just make sure you always run them through the right account, and ensure the paper trail is watertight. You can use our VAT calculator to calculate the refund.
8. Missing the bad debt relief window
The window expires after 4 years and 6 months, and you can apply as early as 6 months. If you miss the cut-off, the opportunity is gone forever, so it's best practice to ask your accountant to apply as early as possible. This is a way businesses with a backlog of unpaid invoices can improve cash flow.
9. Paying for business expenses personally without claiming
HMRC is aware sometimes you'll need to pay for something with your personal account and they're fine with you reclaiming the VAT as long as you get a valid VAT invoice in the business name. So if you're out and about, and forget your business bank card, it's no problem if you get the invoice.
10. Not issuing credit notes correctly
If you refund a customer or reduce an invoice, you need to issue a VAT credit note and adjust your output VAT to match. If you just refund the money without proper documentation, your VAT return will overstate your liability.
11. Claiming VAT on staff entertainment that's actually client entertainment
You can reclaim VAT on staff entertainment, but not on client entertainment. If clients are present at a team lunch, it's client entertainment.
12. Not keeping records for 6 years
This is especially problematic when you switch accounting software, or accountants. Make sure all records are backed up, and copies of all records are made.
13. Filing late because you couldn't afford the bill
This one can catch out many companies under pressure, but you'll face double penalties. Always file, and ring HMRC to discuss a TTP (time to pay). In most normal situations they'll give you 12 months (maximum) to pay, and are polite and understanding. They know business is tough, and things go wrong sometimes and can help you. You can only have one TTP active at any one point, so only use this in one-off emergencies. If you genuinely can't pay, and don't expect you'll be able to, you should seek professional advice.

Do You Need to Register for VAT?

Working out if you need to register for VAT isn't just as simple as 'do you turn over £90k a year', and there are good reasons you might want to register as soon as possible, especially if you're in B2B.

Let's look at when you have to register first:

You exceed £90,000 in any rolling 12-month period. Rolling just means the last 12 months from now, not annual or a tax year.

Here are two examples of why this matters:

1. You're an online retailer selling Christmas cards, you launch in October, and by mid-December you've already smashed through £91,000 in just 2.5 months.

2. You're a consultant billing £7,800 per month so you hit £93,600 at the 12-month mark.

In both cases you need to notify HMRC 30 days from the end of the month you crossed the threshold. If you forget, you'll owe backdated VAT and you can't re-charge your customers later.

The 30-Day Forward-Looking Rule

Here's the one rule most people don't know about. If you expect your turnover to exceed £90,000 in the next 30 days you need to register. This could really bite you if you miss it. Say you do a nice £100k deal with net 30-day terms, you must register immediately. Not at the end of the month. If you don't and don't charge VAT on that deal, you'll still owe £16,666.67 out of your own pocket.

The Exception That Could Save You

If you have a genuinely one-off peak above £90,000 due to a one-off project, or liquidation sale, you can use a VAT1 form to apply for a registration exception, which would be wise to do in advance, as HMRC can reject these. Could be a lifeline if you need it.

So Why Do Many Businesses Register Before They Have To?

1. If you're in B2B you'll want to register pretty much no matter what, because you can reclaim all expenses back, and it won't put any customers off, as they can also reclaim.

2. Some customers will not trade with companies who aren't registered, or at a minimum you'll be seen as less serious, or small time which can affect the type of deal size you can get.

For B2B, VAT is pretty much a non-issue. But for B2C where the end customer can't reclaim VAT back is where things get complicated, and delaying registration helps keep your profit up.

Late Registration Penalties

HMRC will calculate the VAT you should have charged from the date you were required to register. You owe that full amount, plus interest. Penalties are now behaviour-based rather than fixed bands, and can be reduced if the error was careless and you make an unprompted disclosure. In more serious cases, penalties can be higher, but telling HMRC before they find the issue themselves almost always results in much lower penalties.

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VAT Rates: The Cheat Sheet

Four different rates, dozens of exceptions, and some genuinely bizarre classifications. Here's what you need to know.

20%
Standard Rate

The default. If in doubt, it's probably 20%.

5%
Reduced Rate

Home energy, children's car seats.

0%
Zero-Rated

Most food, books, children's clothing, public transport, exports.

n/a
Exempt

Insurance, finance, education, health. No VAT in, no VAT out.

Why Zero-Rated ≠ Exempt (This Matters More Than You Think)

This one trips almost everyone up, and has big financial implications. Zero-rated means 0% VAT, but it's still within the VAT scheme so you can reclaim VAT on supplies. VAT exempt is outside the system completely, so input and output VAT are both exempt. Big difference.

Worked Example: Zero-Rated vs Exempt

Two businesses, each spending £50,000 + VAT on costs (£10,000 in input VAT):

Business A: zero-rated (food wholesaler) reclaims full input VAT+£10,000 ✅
Business B: exempt (financial adviser) input VAT is a dead cost£0 ❌
Difference£10,000/year

The Bizarre Classifications

These edge cases have been long-running in the history of VAT. For example a Jaffa Cake is zero-rated as it's a cake, but a chocolate covered biscuit is standard rated. Or like how VAT is due on a hot pasty, but not a cold one. How about warm then? These cases have been tested in tax tribunals, to much public interest and amusement.

Partial Exemption: Quick Version

If you make a mix of taxable and exempt supplies, you can only reclaim input VAT proportionally. There's a de minimis rule though: if your exempt input VAT is under £625/month on average AND less than 50% of your total input VAT, you can reclaim it all. Worth checking with your accountant.

Global VAT Rates Compared

How the UK stacks up against the rest of the world.

CountryStandard RateRegistration Threshold
🇬🇧 United Kingdom20%£90,000 (~€105k)
🇺🇸 United StatesNo VAT (sales tax 0-10.25%)Varies by state
🇩🇪 Germany19%€22,000
🇫🇷 France20%€37,500 / €85,000
🇮🇪 Ireland23%€40,000 / €80,000
🇳🇱 Netherlands21%€20,000
🇪🇸 Spain21%None
🇮🇹 Italy22%€85,000
🇸🇪 Sweden25%SEK 80,000 (~€7k)
🇭🇺 Hungary27% (highest in EU)None
🇱🇺 Luxembourg17% (lowest in EU)€35,000
🇨🇭 Switzerland8.1%CHF 100,000 (~€105k)
🇦🇺 Australia10% (GST)AUD 75,000 (~£39k)
🇨🇦 Canada5% (GST + provincial)CAD 30,000 (~£17k)
🇦🇪 UAE5%AED 375,000 (~£80k)
🇸🇬 Singapore9% (GST)SGD 1,000,000 (~£590k)
🇯🇵 Japan10%¥10,000,000 (~£52k)
🇮🇳 India18% (GST)₹4,000,000 (~£37k)
🇿🇦 South Africa15%ZAR 1,000,000 (~£43k)
🇧🇷 Brazil~34% (combined)Varies

The UK's £90,000 threshold is the joint highest in the OECD alongside Switzerland. More than double the EU average of around €44,000. That keeps roughly 3.2 million UK small businesses out of VAT entirely.

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Frequently Asked Questions

Can I reclaim VAT on a car?
Only if the use is 100% business, so basically taxi companies, driving instructors, company vans, and commercial vehicles. You can lease a car and reclaim 50% of the VAT, even if there is some private use.
Do I charge VAT when doing business outside the UK?
VAT is typically UK and some EU scoped. If you export it's 0%, and (B2C) digital services to the EU you charge VAT at that country's rate using the OSS (One Stop Shop) scheme. Otherwise VAT is outside the scope of HMRC.
What happens if I deregister?
Stop charging VAT at the moment your deregistration is approved (not submitted), then submit a final VAT return. It gets a little complicated if you hold stock over £1,000, as you have to pay the VAT back on that. This catches many people out, so it's recommended to deregister with as little stock as possible.
Can I backdate a VAT claim?
Yes, you have 4 years to balance any missed VAT from the original return date.
Is voluntary registration worth it below the threshold?
If you're B2B, almost always yes as your clients reclaim the VAT anyway, and you get input VAT recovery. If you're B2C, the 20% uplift can hurt and strategic registration is wise. Weigh it against how much input VAT you'd recover.
What is a valid VAT invoice vs a receipt?
A proper VAT invoice has the supplier name, address, VAT number, VAT amount and VAT rate. A receipt is fine under £250 but isn't valid above £250.
Can I reclaim VAT working from home?
You can reclaim VAT on the business portion of electricity, heating, internet, phone and even rent if VAT is charged.
How do I fix VAT errors?
Errors up to £10,000 (or 1% of turnover, max £50,000): adjust on your next return. Bigger errors: notify HMRC using form VAT652. Either way, coming clean before they find it gets you much lower penalties.
Do I have to charge VAT before my VAT number arrives?
The VAT number can take weeks after applying, and you must account for VAT from your effective date printed on the confirmation letter.
What software do I need for Making Tax Digital?
Most well known accounting packages that are HMRC approved have this feature. Xero, QuickBooks, FreeAgent and Sage are all reliable and popular. Their pricing typically ranges from £12-£40 per month, and often your accountant will give you a copy from their reseller account.

About This VAT Calculator

This VAT Calculator was designed to calculate VAT (Value Added Tax) on invoices or receipts, while also providing guides on VAT rates, the Flat Rate Scheme and help-pages.

Any business or individual can access our handy VAT calculator with the full range of UK and international rates. VAT can be easily added to a net amount or subtracted from a gross amount.

It's a useful tool for calculating VAT in a few seconds. You can also change the VAT rate if it differs from the standard 20%, or for foreign VAT with different rates.

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How to Work Out VAT

The formula for calculating VAT is simple. To add VAT, multiply the net price (excluding VAT) by 1.20 at the standard 20% rate. For example, a net price of £500 × 1.20 = £600 gross price (including VAT), with £100 being the VAT.

To remove VAT, divide the gross price (inclusive of VAT) by 1.20 to get the price excluding VAT. So £600 ÷ 1.20 = £500 net. A common mistake is subtracting 20% instead of dividing. £600 minus 20% gives you £480, which is wrong.

Using the VAT Calculator

This online VAT calculator gives you instant, accurate results in one step. Enter any amount, then press 'Add VAT' to calculate the VAT-inclusive price from a net amount, or 'Remove VAT' to reverse calculate the VAT-exclusive price from a gross amount. Both options show you the net price, gross price and VAT amount.

The rate is set to the current UK standard rate of 20%, but you can adjust it for the reduced rate (5%), or to match international VAT and GST rates.

Whether you're a freelancer checking an invoice, a contractor quoting a client, or a small business owner pricing goods and services, the calculator handles the computation so you don't have to.

History of VAT

Value Added Tax, or VAT, was first introduced in 1973 as a replacement for the old 'Purchase Tax'. It's charged on goods and services sold in the UK and the Isle of Man. Since its introduction, it has become a major source of revenue for the Government, generating over £170b in 2024–25 and continuing to grow each year.

Since leaving the EU, the UK no longer has to follow guidelines set by Brussels and can, in theory, set rates lower than 15%. While the VAT rate has changed over time, it has recently ranged from 15%–20%. The standard rate increased from 17.5% to 20% on 4 January 2011.

Ollie Smith
Owner, VAT Calculators

Ollie is the owner of VAT Calculators, and has been an entrepreneur for the last 24 years, having grown multiple businesses, created 90+ online brands with 6 successful exits. With over two decades of hands-on business experience, he commits to keeping things accurate, current, and easy to understand.

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This guide is for informational purposes only and does not constitute professional tax advice. VAT rules change regularly. Always verify current rates, thresholds, and rules with HMRC or a qualified accountant. Last updated: February 2026.