What each box of the VAT return means
The UK VAT return has nine boxes. Learn what goes in each one, and which boxes most small businesses leave at nil.
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 1The nine boxes4 questions
A VAT return is a summary of one VAT period, usually three months. It has nine boxes, and they are the same for every business.
- Output tax
- the VAT a business charges on its sales
- Input tax
- the VAT a business pays on its purchases
| Box | What goes in it |
|---|---|
| 1 | VAT due on sales and other outputs |
| 2 | VAT due on goods brought into Northern Ireland from the EU |
| 3 | Total VAT due: box 1 plus box 2 |
| 4 | VAT reclaimed on purchases and other inputs |
| 5 | Net VAT to pay or reclaim: the difference between box 3 and box 4 |
| 6 | Total sales, excluding VAT |
| 7 | Total purchases, excluding VAT |
| 8 | Goods sent from Northern Ireland to the EU, excluding VAT |
| 9 | Goods brought into Northern Ireland from the EU, excluding VAT |
Task 2VAT boxes, value boxes and nil boxes4 questions