VAT flat rate scheme

Hello, I operate as an investigation company within the insurance sector. I am interesting in changing my VAT registration to the flat rate scheme but I am slightly confused on what constitues a 'sale' so I do not fall foul of the limited cost business rule. For example, my expenditure would be minimal i.e. office stationary, printing etc but I am providing a service which is then invoiced inclusive of VAT. Would the total value of my service invoices class as a 'sale' or does this only apply to physical expenditure by the company and therefore as my expenditure would be minimal, I would be classed as a limited cost business.

Hi,

You can see the guidance here:

Flat Rate Scheme for small businesses (VAT Notice 733)

As per the guidance:

You’re a limited cost business if the amount you spend on relevant goods including VAT is either:

less than 2% of your VAT flat rate turnover
greater than 2% of your VAT flat rate turnover but less than £1,000 per year
If your return is less than one year the figure is the relevant proportion of £1,000. For a quarterly return this is £250.

Relevant goods are goods that are used exclusively for the purposes of your business, but do not include:

vehicle costs including fuel, unless you’re operating in the transport sector using your own, or a leased vehicle
food or drink for you or your staff
capital expenditure goods of any value (read paragraph 15)
goods for resale, leasing, letting or hiring out if your main business activity does not ordinarily consist of selling, leasing, letting or hiring out such goods
goods that you intend to re-sell or hire out, unless selling or hiring is your main business activity
goods for disposal such as promotional items, gifts or donations
any services.

Thank you