VAT output minus input calculator UK
Calculate a simple VAT balance from output VAT and eligible recoverable input VAT. Check the formula, worked example and limits before using your own figures.
Enter your figures
Simple VAT payable (negative means credit)
Inputs changed. Select Calculate result to update your estimate.
Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. Standard arithmetic only, not a complete VAT return. You must establish recovery eligibility; partial exemption, schemes, adjustments, reverse charge and overseas transactions are not assessed.
How the vat output minus input calculator uk works
Net VAT = output VAT − eligible recoverable input VAT.
UK data and rules
2026/27 data · Checked 16 October 2026. Rules are a dated snapshot, not a live feed.
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Worked example: vat output minus input
This illustration uses the calculator’s example inputs. It is not a quote or a recommended financial decision.
- Output VAT for the period (£)
- 3,000
- Recoverable input VAT for the period (£)
- 1,800
Simple VAT payable (negative means credit): £1,200.00
Net VAT = output VAT − eligible recoverable input VAT.
VAT output minus input: questions answered
What does the vat output minus input calculation include?
Net VAT = output VAT − eligible recoverable input VAT. Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. Standard arithmetic only, not a complete VAT return. You must establish recovery eligibility; partial exemption, schemes, adjustments, reverse charge and overseas transactions are not assessed.
Using your result
Example inputs are a starting point. Replace them with your figures and select Calculate result. Results are rounded for display; calculations use unrounded values.
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