We are start up a new company and first invoice we are issued by supplier on June 2015 and we invoiced our firt invoice first July 2015. My vat certificate said my effective date is 22/06/2015 and my return due date is on 30/ November 2015 and three monthly thereafter. So question 1) do I have to calculate first VAT for period between 01/07/15 and 30/11/15 (that means 5 months in total)/ question 2) at the moment my turnover is over £90,000 but output of VAT is 15553 and input of VAT is 27625. So Do I have to claim back the diffrence between of Vat or I have to wait because I am still negative to pay VAT? So Do I have to put all invoice or vat return? Thanks