VAT Inclusive vs VAT Exclusive

Understand the difference between VAT-inclusive (gross) and VAT-exclusive (net) prices. Use the calculator below to convert between them in either direction.

Open VAT calculator
Quick answer: VAT-exclusive (net) is the price before VAT — e.g. £100. VAT-inclusive (gross) is the price after VAT — e.g. £120 at 20%. To add VAT: £100 × 1.20 = £120. To remove VAT: £120 ÷ 1.20 = £100.

VAT-exclusive (net) price

The price before VAT is added. Also called ex-VAT or net. Used on B2B invoices as the base amount.

Example: £100 net

VAT-inclusive (gross) price

The price including VAT. Also called inc. VAT or gross. Used in consumer/retail pricing.

Example: £120 gross (= £100 + £20 VAT)

Add or remove UK VAT at 20%, 5%, or zero rate — instantly shows net, VAT amount, and gross total.

B2B invoicingExpense receiptsFreelance quotesBookkeepingVAT returns
Quick examples: £100 + 20% = £120 • £165 + 20% = £198 • £4,500 + 20% = £5,400
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After calculating, copy the result into your workflow instead of searching for the calculator again.

Workflow-ready after calculation

Calculate first, then reuse the result

After you calculate, UtilityPilot can turn the result into a clean note you can paste into your SOP, spreadsheet, CRM, Slack, Notion, checklist or email.

Plain-English result — paste into any tool

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Share the tool without your values

No sign-up · No stored inputs · Copied text does not include your entered values

Formula

Add VAT: Gross = Net × (1 + Rate ÷ 100)\nRemove VAT: Net = Gross ÷ (1 + Rate ÷ 100)

At 20%: Net × 1.20 = Gross; Gross ÷ 1.20 = Net. At 5%: Net × 1.05 = Gross; Gross ÷ 1.05 = Net. The VAT amount is always the difference between gross and net.

Worked Example

What is 100 plus VAT?

£100 net × 20% = £20.00 VAT → £120.00 gross

What is 165 plus VAT?

£165 net × 20% = £33.00 VAT → £198.00 gross

Adding VAT — B2B invoice:

A marketing agency quotes a client £4,500 net. The invoice must show the VAT-inclusive total.

£4,500 × 20% = £900.00 VAT → £5,400.00 gross

Removing VAT — retail receipt:

A business receipt shows £84.00 including 20% VAT. What is the net?

£84 ÷ 1.20 = £70.00 net • VAT = £14.00

Reduced rate (5%) — domestic energy:

A quarterly gas bill of £230 includes 5% VAT.

£230 ÷ 1.05 = £219.05 net • VAT (5%) = £10.95

Common Mistakes

  • Subtracting 20% to remove VAT. £120 − 20% = £96, not £100. The correct method is £120 ÷ 1.20 = £100.
  • Adding VAT twice. If a price is already VAT-inclusive, do not add VAT again. Use "Remove VAT" to verify first.
  • Applying the wrong rate. Some goods qualify for the 5% reduced rate (domestic fuel, children's car seats) or 0% (most food, books).

Guide

How to Use

  1. 1

    Select Add or Remove VAT

    "Add VAT" for a net price that needs a gross total. "Remove VAT" to extract the net from a VAT-inclusive price.

  2. 2

    Enter the amount

    Type the price in pounds. The label shows which type you are entering.

  3. 3

    Select the VAT rate

    UK standard is 20%. Choose 5% for reduced rate goods, 0% for zero-rated, or enter a custom rate.

  4. 4

    Review all three figures

    Net, VAT amount, and gross are shown together. Copy them for invoices or records.

Next Steps

What to do next

FAQ

Frequently Asked Questions

Key differences

FeatureVAT-exclusive (net)VAT-inclusive (gross)
Also calledNet, ex-VAT, ex-taxGross, inc. VAT, with VAT
VAT included?NoYes
Used forB2B invoices, wholesaleConsumer/retail pricing
20% VAT example£100£120
Convert to other× 1.20 to get gross÷ 1.20 to get net

Worked example at 20%

Starting from the net (ex-VAT) price:

£100 (net) × 1.20 = £120 (gross) · VAT = £20

Starting from the gross (inc-VAT) price:

£120 (gross) ÷ 1.20 = £100 (net) · VAT = £20

Use this in your workflow

After calculating, copy the net/VAT/gross breakdown into your invoice template, bookkeeping spreadsheet, CRM, Slack, Notion or expense claim using the Copy result summary button.