Simplified vs General VAT Compare
Darmowy online Simplified vs General VAT Compare. Natychmiastowe narzędzie kalkulator w przeglądarce. Bez rejestracji.
Annual supply and purchase invoices
Not HomeTax. Compare simplified VAT (exemption / 0.5% credit) with general VAT (10% minus input tax) from two numbers.
Jak używać
How it works
Not a HomeTax form. Enter annual VAT-inclusive supply, purchase-invoice supply, and industry. We apply 2026 rules:
- Simplified eligibility under ₩104,000,000.
- Payment exemption under ₩48,000,000 (you still file).
- Simplified tax = supply × add-value rate × 10% − purchase × 0.5% (no refund if credit exceeds tax).
- General tax = supply ÷ 1.1 × 10% − input VAT. Negative ≈ a refund direction.
Copy the comparison before you talk to an accountant. Card credits and mixed businesses are not modeled.
FAQ
Income tax?
VAT types only. Income tax and social insurance are out of scope.