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🧾 VAT Summary Report
Tax Reports
Value Added Tax calculations and compliance summary
Report Generated: 2025-07-10 23:42:12 UTC | User: Dad-Link | VAT Period: Q2 2025 (Apr-Jun)
£8,456
Output VAT
£3,247
Input VAT
£5,209
VAT Due
£42,280
Taxable Sales
£16,235
Taxable Purchases
20.0%
Effective Rate
📋 VAT Return Summary - Q2 2025
Box 1: VAT due on sales
£8,456.00
Box 2: VAT due on acquisitions
£0.00
Box 3: Total VAT due
£8,456.00
Box 4: VAT reclaimed
£3,247.00
Box 5: Net VAT due
£5,209.00
Box 6: Total sales
£42,280.00
Box 7: Total purchases
£16,235.00
Box 8: Goods to EU
£0.00
Box 9: Acquisitions from EU
£0.00
Due Date:
31 Jul 2025
💰 Output VAT - Sales
VAT charged on sales to customers
| Date | Invoice No. | Customer | Description | Net Amount | VAT Rate | VAT Amount | Gross Amount | Category |
|---|---|---|---|---|---|---|---|---|
| 2025-06-28 | INV-2025-0456 | Smith Motors Ltd | Annual Service + MOT | £285.50 | 20% | £57.10 | £342.60 | Service |
| 2025-06-27 | INV-2025-0455 | Johnson Engineering | Brake Replacement | £425.80 | 20% | £85.16 | £510.96 | Repair |
| 2025-06-26 | INV-2025-0454 | Thompson Auto | Diagnostic Services | £356.75 | 20% | £71.35 | £428.10 | Diagnostic |
| 2025-06-25 | INV-2025-0453 | Wilson Fleet Services | Parts Sale - Filters | £189.95 | 20% | £37.99 | £227.94 | Parts |
| 2025-06-24 | INV-2025-0452 | Clark Motors | MOT Test | £54.85 | Exempt | £0.00 | £54.85 | MOT |
| 2025-06-23 | INV-2025-0451 | Garcia Auto Repair | Engine Service | £485.00 | 20% | £97.00 | £582.00 | Service |
| SUBTOTAL - Output VAT | £1,797.85 | - | £348.60 | £2,146.45 | - | |||
🛒 Input VAT - Purchases
VAT paid on business purchases and expenses
| Date | Invoice No. | Supplier | Description | Net Amount | VAT Rate | VAT Amount | Gross Amount | Category |
|---|---|---|---|---|---|---|---|---|
| 2025-06-28 | PUR-2025-0123 | Euro Car Parts | Brake Pads & Discs | £1,285.50 | 20% | £257.10 | £1,542.60 | Stock |
| 2025-06-25 | PUR-2025-0122 | GSF Car Parts | Oil & Filters | £685.40 | 20% | £137.08 | £822.48 | Stock |
| 2025-06-22 | PUR-2025-0121 | British Gas Business | Workshop Gas Supply | £245.85 | 5% | £12.29 | £258.14 | Utilities |
| 2025-06-20 | PUR-2025-0120 | Tool Station | Workshop Equipment | £485.75 | 20% | £97.15 | £582.90 | Equipment |
| 2025-06-18 | PUR-2025-0119 | Office Depot | Stationery & Supplies | £125.20 | 20% | £25.04 | £150.24 | Office |
| 2025-06-15 | PUR-2025-0118 | Electricity Board | Workshop Electricity | £356.40 | 5% | £17.82 | £374.22 | Utilities |
| SUBTOTAL - Input VAT | £3,184.10 | - | £546.48 | £3,730.58 | - | |||
📊 VAT Rate Analysis
Breakdown by VAT rates and transaction types
| VAT Rate | Output VAT | Output Net | Input VAT | Input Net | Net VAT Position | % of Total |
|---|---|---|---|---|---|---|
| Standard (20%) | £8,456.00 | £42,280.00 | £3,217.00 | £16,085.00 | £5,239.00 | 89.2% |
| Reduced (5%) | £0.00 | £0.00 | £30.11 | £602.25 | -£30.11 | 5.1% |
| Zero (0%) | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | 0.0% |
| Exempt | £0.00 | £547.50 | £0.00 | £0.00 | £0.00 | 5.7% |
| TOTALS | £8,456.00 | £42,827.50 | £3,247.11 | £16,687.25 | £5,208.89 | 100.0% |
📈 Monthly VAT Comparison
VAT trends and month-on-month analysis
| Month | Sales (Net) | Output VAT | Purchases (Net) | Input VAT | Net VAT Due | Variance | Status |
|---|---|---|---|---|---|---|---|
| Jun 2025 | £15,450.25 | £3,090.05 | £6,245.80 | £1,249.16 | £1,840.89 | +8.5% | Current |
| May 2025 | £14,185.75 | £2,837.15 | £5,892.15 | £1,178.43 | £1,658.72 | -2.1% | Submitted |
| Apr 2025 | £12,644.50 | £2,528.90 | £4,549.30 | £819.52 | £1,709.38 | +5.2% | Submitted |
| Mar 2025 | £13,890.20 | £2,778.04 | £5,180.45 | £1,036.09 | £1,741.95 | +3.8% | Submitted |
| Feb 2025 | £11,256.85 | £2,251.37 | £4,785.60 | £957.12 | £1,294.25 | -8.2% | Submitted |
| Q2 2025 TOTAL | £42,280.50 | £8,456.10 | £16,687.25 | £3,247.11 | £5,208.99 | +4.2% | Due 31 Jul |