Standard vs Flat Rate VAT Calculator

Sales (as a non VAT registered business)

Purchases (of goods and services with VAT on)

Select Flat Rate for Your Type of Business Accountancy or book-keeping - 14.5% Advertising - 11% Agricultural services - 11% Any other activity not listed elsewhere - 12% Architect, civil and structural engineer or surveyor - 14.5% Boarding or care of animals - 12% Business services not listed elsewhere - 12% Catering services including restaurants and takeaways (from 1 April 2022) - 12.5% Computer and IT consultancy or data processing - 14.5% Computer repair services - 10.5% Entertainment or journalism - 12.5% Estate agency or property management services - 12% Farming or agriculture not listed elsewhere - 6.5% Film, radio, television or video production - 13% Financial services - 13.5% Forestry or fishing - 10.5% General building or construction services* - 9.5% Hairdressing or other beauty treatment services - 13% Hiring or renting goods - 9.5% Hotel or accommodation (from 1 April 2022) - 10.5% Investigation or security - 12% Labour-only building or construction services* - 14.5% Laundry or dry-cleaning services - 12% Lawyer or legal services - 14.5% Library, archive, museum or other cultural activity - 9.5% Management consultancy - 14% Manufacturing fabricated metal products - 10.5% Manufacturing food - 9% Manufacturing not listed elsewhere - 9.5% Manufacturing yarn, textiles or clothing - 9% Membership organisation - 8% Mining or quarrying - 10% Packaging - 9% Photography - 11% Post offices - 5% Printing - 8.5% Publishing - 11% Pubs (from 1 April 2022) - 6.5% Real estate activity not listed elsewhere - 14% Repairing personal or household goods - 10% Repairing vehicles - 8.5% Retailing food, confectionery, tobacco, newspapers or children’s clothing - 4% Retailing pharmaceuticals, medical goods, cosmetics or toiletries - 8% Retailing not listed elsewhere - 7.5% Retailing vehicles or fuel - 6.5% Secretarial services - 13% Social work - 11% Sport or recreation - 8.5% Transport or storage, including couriers, freight, removals and taxis - 10% Travel agency - 10.5% Veterinary medicine - 11% Wholesaling agricultural products - 8% Wholesaling food - 7.5% Wholesaling not listed elsewhere - 8.5%

First year discount (1% off)

Sales to UK VAT Registered Businesses: 40%

Sales to UK Non-VAT Registered Businesses/Consumers: 40%

Sales Outside UK: 20%