VAT boxes explained

A UK VAT return has nine boxes. Kontala shows all nine on the Preview tab of each return, using HMRC's official descriptions.

The nine boxes

• Box 1 - VAT due on sales and other outputs. The VAT you have charged on your sales this period.
• Box 2 - VAT due on intra-community acquisitions of goods made in Northern Ireland from EU Member States. Almost always zero unless you move goods between Northern Ireland and the EU.
• Box 3 - Total VAT due (the sum of boxes 1 and 2). Added up for you.
• Box 4 - VAT reclaimed on purchases and other inputs (including acquisitions from the EU). The VAT you are claiming back on purchases and expenses.
• Box 5 - Net VAT to be paid to Customs or reclaimed by you (difference between boxes 3 and 4). The headline figure, highlighted on the return. If it is negative, HMRC owes you a refund.
• Box 6 - Total value of sales and all other outputs excluding any VAT. Everything you sold, before VAT.
• Box 7 - Total value of purchases and all other inputs excluding any VAT. Everything you bought, before VAT.
• Box 8 - Total value of intra-community dispatches of goods and related costs, excluding any VAT, from Northern Ireland to EU Member States. Goods sold from Northern Ireland to the EU.
• Box 9 - Total value of intra-community acquisitions of goods and related costs, excluding any VAT, made in Northern Ireland from EU Member States. Goods bought into Northern Ireland from the EU.

Boxes 1 to 5 are shown in pounds and pence; boxes 6 to 9 are rounded to whole pounds, as HMRC requires.

Learn more

HMRC's own guide to completing a return is at VAT Returns. For where the numbers come from, see How your VAT return is calculated, and check them with Review your VAT return.