Sales and purchases totals: boxes 6 and 7
Boxes 6 and 7 are the values of sales and purchases without VAT. Learn what goes in, what stays out, and how box 6 checks box 1.
This path is practice in how the records and the sums work. It is not tax advice. Any rate or allowance in a question is an example for that question, so check GOV.UK for the current figures.
Task 1Box 6: total sales, excluding VAT4 questions
Box 6 is the net value of everything the business sold in the period. It never includes the VAT itself.
Zero rated and exempt sales carry no VAT, but they are still sales. They go in box 6 too. Credit notes to customers are taken off.
| Sales | Net |
|---|---|
| Bikes and repairs on credit, standard rated | 42,300.00 |
| Bikes and repairs for cash or card, standard rated | 9,680.00 |
| Printed route guides, zero rated | 1,240.00 |
| Credit notes to customers, standard rated | (1,060.00) |
Task 2Box 7: total purchases, excluding VAT2 questions
Task 3Using box 6 to check box 12 questions