EU/UK Tax Tools

VAT Margin & Reverse Charge Calculator (UK & EU)

Quickly calculate VAT on margin scheme items or reverse charge supplies under EU/UK regulations.

VAT Calculator
Calculate VAT under margin scheme or reverse charge rules

Enter your values and click calculate to see results

What Is the VAT Margin Scheme?

The margin scheme allows businesses dealing in second-hand goods, antiques, or artwork to pay VAT only on their profit margin, not the full sale value.

🧮 Reverse Charge Explained

Under the reverse charge mechanism, the buyer records both the output and input VAT, meaning the supplier doesn't charge VAT. Common for B2B or cross-border services.

💡 Examples

Margin Scheme Example

You buy a used car for £8,000 and sell it for £10,000.
VAT = (£10,000 – £8,000) × (20 / 120) = £333.33

Reverse Charge Example

UK business buys a €1,000 B2B service from an EU supplier.
Reverse charge VAT = €1,000 × 20% = €200
Net VAT impact = €0 (if fully recoverable)

⚙️ Why It's Important

VAT Compliance

Ensures VAT compliance for special cases

Time Savings

Saves time for accountants & sellers

Avoid Overpayment

Helps avoid overpaying VAT on profit margins

EU/UK Trust

Increases trust for EU/UK users