{"id":6206,"date":"2026-02-18T19:10:20","date_gmt":"2026-02-18T19:10:20","guid":{"rendered":"https:\/\/well-tax.com\/?p=6206"},"modified":"2026-02-18T19:10:21","modified_gmt":"2026-02-18T19:10:21","slug":"%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d1%80-%d1%80%d0%b0%d1%81%d1%87%d0%b5%d1%82%d0%b0-%d1%87%d0%b0%d1%81%d1%82%d0%b8%d1%87%d0%bd%d0%be%d0%b3%d0%be-%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/vat-partial-exemption-calculation-example-a-practical-4-step-guide\/","title":{"rendered":"\u041f\u0440\u0438\u043c\u0435\u0440 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0447\u0430\u0441\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c: \u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438\u0437 4 \u044d\u0442\u0430\u043f\u043e\u0432"},"content":{"rendered":"\n
\"VAT<\/figure>\n\n\n\n

Many UK businesses that supply both taxable and exempt goods or services often struggle to work out exactly how much input VAT they can reclaim. In this Vat partial exemption calculation example, we show step by step how to determine the recoverable VAT.<\/p>\n\n\n\n

In our previous guide<\/a>, we covered the theory behind partial exemption, including the standard and special methods, the de minimis rule, and compliance requirements. Here, we take it a step further with a practical, step-by-step example showing how the rules work in real numbers. <\/p>\n\n\n\n

Vat Partial Exemption Calculation Example \u2014 Quick Recap<\/h2>\n\n\n\n

A business is partially exempt if it:<\/p>\n\n\n\n

    \n
  • Is VAT-registered, and<\/li>\n\n\n\n
  • Supplies both taxable supplies (Standard rated or Zero-rated) and exempt supplies (VAT not charged, input VAT not recoverable).<\/li>\n<\/ul>\n\n\n\n

    Key points from the previous guide:<\/p>\n\n\n\n

      \n
    • Direct costs can be fully recoverable (for taxable supplies) or fully non-recoverable (for exempt supplies).<\/li>\n\n\n\n
    • Mixed costs (e.g., rent, utilities, software) need to be apportioned using the standard method, unless HMRC has approved a special method.<\/li>\n\n\n\n
    • The de minimis rule allows full recovery of small amounts of VAT that would otherwise be lost.<\/li>\n\n\n\n
    • The annual adjustment is required to reconcile provisional estimates with the actual year-end totals.<\/li>\n<\/ul>\n\n\n\n

      Tip: If you haven\u2019t already, check the full WellTax guide on partial exemption for more information.<\/p>\n\n\n\n

      Practical Vat Partial Exemption Calculation Example<\/h2>\n\n\n\n

      Business Scenario:<\/p>\n\n\n\n

        \n
      • Offers taxable consulting services<\/li>\n\n\n\n
      • Provides VAT-exempt training sessions<\/li>\n\n\n\n
      • Incurs shared overheads (rent, utilities, software)<\/li>\n<\/ul>\n\n\n\n

        Annual sales:<\/p>\n\n\n\n

        Sales type<\/td>Amount (\u00a3)<\/td><\/tr>
        Taxable services<\/td>175,000<\/td><\/tr>
        Exempt training<\/td>75,000<\/td><\/tr>
        Total sales<\/td>250,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
        \"VAT<\/figure>\n\n\n\n

        Step 1 \u2014 Calculate Taxable Sales Percentage:<\/h3>\n\n\n\n

        Taxable sales \u00f7 Total sales = 175,000 \u00f7 250,000 = 70%<\/p>\n\n\n\n

        Step 2 \u2014 Classify Input VAT:<\/h3>\n\n\n\n
        Category<\/td>VAT (\u00a3)<\/td>Recoverable?<\/td><\/tr>
        Direct taxable purchases<\/td>9,600<\/td>Fully<\/td><\/tr>
        Direct exempt purchases<\/td>3,200<\/td>Not recoverable<\/td><\/tr>
        Mixed overheads<\/td>7,200<\/td>70% recoverable<\/td><\/tr>
        Total input VAT =<\/td>20,000<\/td>–<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Step 3 \u2014 Apply Standard Method to Mixed Costs:<\/h3>\n\n\n\n

        Recoverable VAT on mixed costs = 7,200 \u00d7 70% = 5,040<\/p>\n\n\n\n

        Step 4 \u2014 Calculate Total Recoverable VAT:<\/h3>\n\n\n\n

        Total Recoverable VAT = 9,600 + 5,040 = 14,640<\/p>\n\n\n\n

        Unrecoverable VAT = 5,360<\/p>\n\n\n\n

        Flowchart: Step-by-Step Process<\/h2>\n\n\n\n

        The following flowchart illustrates the Vat partial exemption calculation example step by step, making it easy to apply to your own business.<\/p>\n\n\n\n

        \"\"<\/figure>\n\n\n\n

        Special Rules & Considerations<\/h2>\n\n\n\n
          \n
        • De Minimis Rule: If unrecoverable VAT is under \u00a3625 per month and less than 50% of total input VAT, all VAT may be recoverable.<\/li>\n\n\n\n
        • Annual Adjustment: Align provisional calculations with the actual figures at year-end.<\/li>\n\n\n\n
        • Special Method: Can be approved by HMRC if the standard method does not accurately reflect the actual use of costs.<\/li>\n<\/ul>\n\n\n\n

          Annual Adjustment: Practical Example<\/h2>\n\n\n\n

          At the end of the VAT year, partially exempt businesses must perform an annual adjustment to make sure the VAT recovered reflects the actual figures rather than just provisional estimates.<\/p>\n\n\n\n

          Example<\/h3>\n\n\n\n

          Assume the business initially estimated that 65% of sales<\/strong> would be taxable. On mixed costs, the provisional VAT recovery would be:<\/p>\n\n\n\n

          \"\"<\/figure>\n\n\n\n

          At year-end, actual taxable sales were 70%<\/strong>, so the correct recovery is:<\/p>\n\n\n\n

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