HMRC 2026 & Cross-Border VAT SuiteReverse Charge & Multi-Item Invoicing

UK & International VAT / Invoice Tax Calculator

Calculate standard (20%), reduced (5%), and zero-rated VAT in the United Kingdom, Europe, and the Gulf. Add VAT to net prices or extract tax from gross receipts, model HMRC reverse charge for cross-border IT exports, and export client-ready invoice vouchers.

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Single Amount Tax EngineLive Precision

Switch between Adding VAT, Extracting VAT from a gross total, or Back-calculating from tax.

£

Amount before sales tax is applied.

Standard goods & professional services

Calculated Tax & Price Breakdown20% Applied

Net Amount (Excl. VAT)
£100.00

Base goods / service value.

VAT Tax Amount
£20.00

20% tax due.

Gross Total (Incl. VAT)
£120.00

Total invoice or receipt payable.

Net: 83.3%VAT: 16.7%
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Official HMRC VAT Rate Schedules (2026 Reference)

Standard Rate: 20%

Applies to the majority of commercial goods and professional services, including software development, digital marketing, electronics, agency retainers, and hospitality.

Reduced Rate: 5%

Covers domestic residential fuel, electricity and gas, installation of energy-saving materials, smoking cessation products, and child safety car seats.

Zero-Rated: 0%

Covers physical and digital books/periodicals, children's footwear and clothing, non-luxury groceries, and B2B services exported to overseas entities under reverse charge.

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Frequently Asked Questions: UK VAT & Cross-Border Invoicing

What is the mathematical formula to extract 20% VAT from a gross price?

To extract 20% VAT from an inclusive gross price, divide the total by 1.20 to calculate the net base, and then subtract the net from the gross. Alternatively, multiply the gross price by the fraction 1/6 (or 0.16667) to calculate the exact VAT amount immediately.

How do Pakistani IT exporters handle UK VAT when billing British clients?

Under UK VAT Notice 741A (Place of Supply of Services), business-to-business (B2B) digital services supplied by a foreign supplier to a UK business are treated as supplied where the customer belongs. The Pakistani agency issues a 0% VAT invoice with the mandatory note: "Reverse charge applies: Customer to account for VAT under Section 55A of the VAT Act 1994." The UK customer then self-accounts for output and input VAT on their VAT return.

When must a business register for VAT in the United Kingdom?

UK-established businesses must register for VAT if their rolling 12-month taxable turnover exceeds £90,000 (threshold updated by HMRC), or if they expect to exceed the threshold in the next 30 days. Non-established taxable persons (NETPs) trading in the UK have a £0 threshold and must register immediately upon making any taxable sales.