When to apply VAT flat rate scheme changes?

[willendure]

Hi, my companies next VAT filing date is 30th April. That will be for the preceding quarter, so I have invoices made before the flat rate scheme changed, and invoices after the scheme changed.

Does the new rules apply to this whole quarter? Or only the invoices I raised after 6th April?

[TheCyclingProgrammer]

Only the invoices raised after 1 April.

You will need to calculate your VAT return figures for the first two months under the old rate and the last month under the new rate and combine them.

You will also need to calculate whether the limited cost rate applies slightly differently for the first period.

See 4.5 for full details:

https://www.gov.uk/government/public...nesses#para4-4

[willendure]

Most helpful, thank you.