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VAT Return Calculator

VAT amount on any goods or services

VAT Return Calculator

Net Sales (excl. VAT)
Net Purchases (excl. VAT)
VAT Rate (%)

A UK VAT return calculator computes Box 1 (output VAT charged on sales) and Box 4 (input VAT reclaimed on purchases). The difference is paid to or reclaimed from HMRC.

  1. 1Box 1 = Net sales × 20%
  2. 2Box 4 = Net purchases × 20%
  3. 3Net VAT = Box 1 − Box 4
  4. 4Positive: pay HMRC; Negative: HMRC refunds you
Net sales £60k, purchases £25k, 20% VAT=Box 1 = £12k; Box 4 = £5k; Pay HMRC £7k
RateApplies to
20% StandardMost goods and services
5% ReducedDomestic energy, car seats
0% ZeroFood, children's clothing
ExemptFinance, healthcare, education
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