VAT returns

Receipts grouped by period, split by rate, with missing VAT numbers flagged. The whole quarter on one screen.

Period grouping

luca groups receipts into VAT periods based on the client's jurisdiction:

• United Kingdom — quarterly periods
• Ireland — bi-monthly periods (every two months)

Each period shows the receipts that fall within it, the total reclaimable VAT, and any issues that need attention before submission.

VAT rate breakdown

Within each period, totals are split by VAT rate. For Ireland this typically means 23%, 13.5%, 9%, 4.8%, and 0%. For the UK, 20%, 5%, and 0%. Each rate has its own subtotal of net, VAT, and gross amounts.

Flagged issues

luca highlights anything that could affect your VAT return:

• Missing supplier VAT number — required to reclaim VAT on most receipts. The amount at risk is shown clearly.
• VAT rate mismatch — when the calculated rate doesn't match a known standard rate.
• Missing date — receipts with no date can't be assigned to a period.
• Missing amount — receipts where extraction failed to find a total.

At-risk amounts

The "at-risk" total is the VAT you can't safely reclaim because of missing data. Address each flagged issue and the at-risk amount drops to zero.

VAT schemes

You can configure the VAT scheme per client in the client settings:

• Standard accounting — VAT is reclaimable on the invoice date
• Cash accounting — VAT is reclaimable on the payment date
• Flat rate scheme — fixed-rate calculation

Generating the return summary

Once issues are resolved, the VAT return summary is ready. You can copy the totals directly into HMRC or Revenue's online filing system. luca does not file returns on your behalf — you remain in control.