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Let me put it another way.
Take the following sales:
50 items @ 1.37 VAT @20% = 68.50 VAT = 13.70

If the same items are sold separately, the VAT would be different.
1 item @ 1.37 VAT @ 20% = 0.274 for the VAT
This would be rounded to 27p and 50 x 0.27 = 13.50
Rounding has caused a difference of 20p
When paying tax, you are required to pay what you have collected.
If you calculate as you suggest you may hand over more tax than you have
What I think he is looking for is a simple way of calculating the VAT due on
his total with each individual item rounded down and that cannot be done.
Each item has to be calculated, rounded down and then a total obtained for
the rounded figures.
HMRC take the view that VAT is payable on the total value of cash sales plus
the VAT calculated on Invoiced sales.
In my examples the VAT due would be 27.20 assuming that the 100 items sold
would consist of 50 invoiced and 50 cash


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