Toate ghidurile

VAT for Tradespeople: A Simple Guide

7 min read

VAT seems complicated, but it doesn't have to be. This guide covers what tradespeople need to know — from registration to invoicing to returns.

VAT Basics

VAT (Value Added Tax) is a tax on sales. You charge it to customers and pay it to HMRC. **But**: You reclaim VAT on business purchases. So you only pay the difference. Example: - You charge £1,000 + £200 VAT = £1,200 to customer - You paid £500 + £100 VAT on materials - You pay HMRC: £200 - £100 = £100 VAT is neutral for your profit — you're just collecting and passing it on.

When to Register

**Mandatory**: When turnover exceeds £90,000 in 12 months (as of 2024). **Voluntary**: You can register at any level. Useful if: - You have significant VAT-able expenses (materials, vehicles) - Your clients are VAT-registered businesses (they reclaim it anyway) - You want to appear more established **Downside**: Admin burden. If your clients are mainly consumers, they pay 20% more (or you earn 20% less).

VAT Rates for Trades

**Standard rate (20%)**: Most work and materials. **Reduced rate (5%)**: Some energy-saving installations, renovations of empty properties, converting residential properties. **Zero rate (0%)**: New residential construction, some mobility aids. **Complex rules**: VAT on construction is notoriously tricky. Consult an accountant for large or unusual projects. **Reverse charge**: B2B construction services have special rules (domestic reverse charge). Again, consult an accountant.

VAT on Invoices

VAT invoices must include: 1. Your VAT registration number 2. Invoice number and date 3. Your business name and address 4. Customer name and address 5. Description of goods/services 6. Total excluding VAT 7. VAT rate(s) applied 8. VAT amount 9. Total including VAT Estimy handles this automatically. Just enter your VAT number in settings.

Filing Returns

**Quarterly returns**: Most businesses file every 3 months. **Making Tax Digital**: VAT returns must be filed digitally using compatible software. **What's due**: VAT collected minus VAT reclaimed. Can be a refund if you paid more than you charged. **Keep records**: All invoices (sales and purchases) for 6 years. **Flat Rate Scheme**: Simplified option for smaller businesses. Pay fixed percentage of turnover, don't reclaim VAT on purchases. Worth considering — ask your accountant.

Ghiduri conexe