VAT Flat Rate

mr.blister

Free Member
Sep 6, 2013
28
3
My apology from the out if this is in the wrong section, as it is a general question here goes;


The VAT flat rate scheme, how does one go about calculating the VAT payable, as I have found 2 ways to do this, and both make sense?


1st off, say a value of £28+VAT (20%) = £33.6 (the VAT equals £5.6)


2nd off say the same amount being charged equals £28+VAT (20% [multiplied by 1.25]) = £35 (VAT being £7).


This 2nd calc states that when you add or deduct the 20%VAT the initial rate (£28) stays the same, whereas in the first calculation the initial rate of £28 reduces to £26.88 if you deduct VAT (20%), which indicates the initial rate is not the correct rate before VAT (20%) is added.


My argument is if a contractor charges ‘x’ amount, then if one doesn’t work out the correct way to add/subtract VAT then the initial rate with/without VAT can be deduced wrongly.


Whereas, one would expect adding VAT would need to be proportionate the same as deducting VAT to maintain the initial rate, correct?

Advice most welcomed, as this is confusing.
 

Newchodge

Moderator
  • Business Listing
    Nov 8, 2012
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    My apology from the out if this is in the wrong section, as it is a general question here goes;


    The VAT flat rate scheme, how does one go about calculating the VAT payable, as I have found 2 ways to do this, and both make sense?


    1st off, say a value of £28+VAT (20%) = £33.6 (the VAT equals £5.6)


    2nd off say the same amount being charged equals £28+VAT (20% [multiplied by 1.25]) = £35 (VAT being £7).


    This 2nd calc states that when you add or deduct the 20%VAT the initial rate (£28) stays the same, whereas in the first calculation the initial rate of £28 reduces to £26.88 if you deduct VAT (20%), which indicates the initial rate is not the correct rate before VAT (20%) is added.


    My argument is if a contractor charges ‘x’ amount, then if one doesn’t work out the correct way to add/subtract VAT then the initial rate with/without VAT can be deduced wrongly.


    Whereas, one would expect adding VAT would need to be proportionate the same as deducting VAT to maintain the initial rate, correct?

    Advice most welcomed, as this is confusing.

    Where does the 1.25 come from in the 2nd calculation?

    If the VAT inclusive price is £35, thenyou divide it by 1.2 to get the VAT free price - 29.17.

    If you start with a VAT free price of £28 you just add 20% to get a VAT inclusive price of 33.6
     
    Upvote 0

    mr.blister

    Free Member
    Sep 6, 2013
    28
    3
    I have researched this and it's the difference of 'mark up' price against 'gross profit'.

    A mark up of 25% (1.25) yields a gross profit of 20% (1.2)

    15% Markup = 13.0% Gross Profit
    20% Markup = 16.7% Gross Profit
    25% Markup = 20.0% Gross Profit
    30% Markup = 23.0% Gross Profit
    33.3% Markup = 25.0% Gross Profit
    40% Markup = 28.6% Gross Profit
    43% Markup = 30.0% Gross Profit
    50% Markup = 33.0% Gross Profit
    75% Markup = 42.9% Gross Profit
    100% Markup = 50.0% Gross Profit

    The 2nd calc is right just from another angle, and in my case the wrong angle.
     
    Upvote 0

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