VAT
VAT Record Sheet
Track all VAT on sales and purchases for each bi-monthly period. Calculates your VAT3 figures automatically — ready for filing on ROS.
What’s included
Includes: sales with VAT codes (0%, 9%, 13.5%, 23%), purchase VAT by category, output VAT total, input VAT total, net VAT payable/refundable, bi-monthly period breakdown, annual summary.
Who should use this template?
- VAT-registered sole traders
- Small companies filing their own VAT3
- Business owners who want to check figures before filing
Frequently Asked Questions
When is the VAT3 due?
By the 23rd of the month following each bi-monthly period. For example: the Jan–Feb VAT3 is due by 23 March. Late filing incurs interest at 0.0219% per day.
Can I claim VAT back on all business purchases?
You can claim input VAT on most business purchases, but not on passenger cars or entertainment expenses. Food and accommodation for business trips is claimable at 23% but subject to some restrictions.
Important: This template is provided for general information purposes. d’Emilia Accounting recommends reviewing any document with a qualified accountant or solicitor before use. Templates are updated periodically but may not reflect the latest legislative changes.