VAT payable (VAT return)
VAT collected on sales minus VAT paid on purchases: how much to pay the tax office?
How it works
VAT due = VAT collected − VAT deductible. If negative, the tax office owes you the difference (VAT credit).
Results are for guidance only and do not replace professional advice.
Worked example
With the default values:
- Net sales for the period42000
- VAT rate on sales (%)21
- Net purchases for the period17500
- VAT rate on purchases (%)21
you get:
- VAT to pay€5,145.00
- Output VAT (sales)€8,820.00
- Input VAT (purchases)€3,675.00
- Sales incl. VAT€50,820.00
Frequently asked questions
How does the “VAT payable” tool work?
VAT due = VAT collected − VAT deductible. If negative, the tax office owes you the difference (VAT credit).
What do I need to enter?
Just fill in: net sales for the period, vat rate on sales, net purchases for the period, vat rate on purchases. The result updates as you type.
Can you give an example?
Net sales for the period: 42000; VAT rate on sales (%): 21; Net purchases for the period: 17500; VAT rate on purchases (%): 21 → VAT to pay: €5,145.00; Output VAT (sales): €8,820.00.
Is this calculator free, and is my data private?
Yes. HOD Calc is completely free with no sign-up. The calculation runs in your browser: nothing you type is sent or stored.