The Bookkeepers.Network (BKN) Home

Post Info TOPIC: calculating VATable items for business on Retail Apportionment (1) Scheme


Status: Offline
Posts: 10
calculating VATable items for business on Retail Apportionment (1) Scheme

I need help and it doesn't seem to me that HMRC are particularly willing to help every time I call as they do not give me an answer but rather refer me to publications which again do not answer my question.

I have a new client who has taken over a grocery store from a previous client. The new client now imports roughly 100k of goods from Poland (EU member state) in to the UK. When invoiced for these goods, the invoices are obviously not charged with VAT but some products are standard rated and some are zero rated. The client is on the retail apportionment (1) scheme. Therefore, we work out what percentage of his goods purchased are Zero rated and what percentage are standard rated in order to apply these percentages to his sales turnover figures to come up with his standard rated sales and zero rated sales.

The problem I am having is that his invoices from Poland do not state the value of zero rated and standard rated items in a VAT breakdown. as you would imagine, 100k in goods is several thousand items and it is very difficult and time consuming to 1-translate items so you can figure out what they are and 2-calculate total zero rated and total standard rated

Does anyone have any experience dealing with this? or any possible solutions?

Any help would be much appreciated.





Status: Offline
Posts: 1329

Think you need a VAT specialist for this one - try posting on UK business forum Accounts and Finance bit there is one on there.


Advice from beyond the grave!!!



Status: Offline
Posts: 1963

I think Sheila is right about getting a specialist to answer this. My guess would be that you should not be using the scheme as it does not seem appropriate. It may be that a sophisticated 'point of sale' system is needed or a less sophisticated one where the sales person presses a different button on the till for zero rated sales and standard rated sales. This would basically mean calculating vat in the normal way.

Page 1 of 1  sorted by
Quick Reply

Please log in to post quick replies.

Tweet this page Post to Digg Post to
Members Login
    Remember Me  

2017 The Bookkeepers.Network (BKN). All Rights Reserved. The Bookkeepers.Network (BKN) is a trading division of Bookcert Ltd. Registered in England Company Number 05782923. St Brandon's House, 29 Great George St, Bristol, BS1 5QT, United Kingdom. The Bookkeepers.Network and BKN are trademarks of Bookcert Ltd. This forum is a discussion forum only. There will usually be more than one opinion to any question and any posting should not be viewed as a definitive solution. No responsibility for loss occasioned to any person acting or refraining from action as a result of any posting on this site is accepted by the contributors or The Bookkeepers.Network. In all cases, appropriate professional advice should be sought before making a decision. We reserve the right to remove any postings which are offensive, libellous, self-promoting or engaged in covert marketing. We will not notify users of removals. The views expressed in the forum posts are those of the individual and do not necessary reflect or agree with those of The Bookkeepers.Network. Any offensive or unsuitable posts will be removed by the moderators. Any reader of this forum can request for a post to be looked into by sending an email to: