VAT boxes explained (Box 1, 4 and 6)

A plain-English look at the main VAT return boxes Kontala surfaces on your dashboard.

Last updated 10 July 2026.

A VAT return has nine boxes. Kontala shows the three that tell the clearest story about your position, and calculates all of them when you file.

The three headline boxes

  • Box 1 - VAT due on sales. The VAT you have charged your customers this period.
  • Box 4 - VAT you can reclaim. The VAT on your purchases and expenses that you are entitled to claim back.
  • Box 6 - total sales (excluding VAT). The value of everything you sold this period, before VAT.

Roughly speaking, what you owe HMRC is Box 1 minus Box 4.

Where to learn more

The full definition of every box is set out in HMRC's guide, How to fill in and submit your VAT Return. For how Kontala fills these in from your transactions, see How Kontala works out your figures.

Verify VAT treatment for your own business. Rules vary by scheme and sector.