# VAT return boxes 1 to 9, one page each

Canonical: https://taxmo.co.uk/vat-return-boxes

A UK VAT return has nine boxes. Boxes 1 to 5 are about the VAT itself and boxes 6 to 9 are about the value of your sales and purchases. Each page below says what goes in the box, what to leave out and the mistakes to check for, taken from HMRC's VAT Notice 700/12.

## VAT return boxes 1 to 9

- [Box 1: VAT due on sales](https://taxmo.co.uk/vat-return-boxes/box-1): The VAT you charged on everything you supplied in the period.
- [Box 2: VAT on EU acquisitions (Northern Ireland)](https://taxmo.co.uk/vat-return-boxes/box-2): Northern Ireland only. VAT on goods brought into Northern Ireland from the EU.
- [Box 3: total VAT due](https://taxmo.co.uk/vat-return-boxes/box-3): Box 1 plus box 2.
- [Box 4: VAT reclaimed on purchases](https://taxmo.co.uk/vat-return-boxes/box-4): The deductible VAT on your business purchases, backed by valid VAT invoices.
- [Box 5: net VAT to pay or reclaim](https://taxmo.co.uk/vat-return-boxes/box-5): The difference between box 3 and box 4.
- [Box 6: total sales excluding VAT](https://taxmo.co.uk/vat-return-boxes/box-6): The value of all your business sales, without the VAT.
- [Box 7: total purchases excluding VAT](https://taxmo.co.uk/vat-return-boxes/box-7): The value of your purchases and expenses, without the VAT.
- [Box 8: supplies of goods to the EU (Northern Ireland)](https://taxmo.co.uk/vat-return-boxes/box-8): Northern Ireland only. Goods sent from Northern Ireland to EU member states.
- [Box 9: acquisitions of goods from the EU (Northern Ireland)](https://taxmo.co.uk/vat-return-boxes/box-9): Northern Ireland only. Goods brought into Northern Ireland from EU member states.
- [Domestic reverse charge](https://taxmo.co.uk/vat-return-boxes/reverse-charge): Construction (CIS) services and the other specified goods and services where the customer accounts for the VAT.

Boxes 2, 8 and 9 are only for goods moving between Northern Ireland and the EU. If that does not apply to you, they are 0.

HMRC's notice says you cannot amend a return after you have submitted it, so check the figures before you send it.

## Read next

- [The nine VAT boxes, explained on one page](https://taxmo.co.uk/vat-return-boxes-explained)
- [File your VAT return without an accountant](https://taxmo.co.uk/file-vat-return-without-accountant)
- [UK tax rates and thresholds 2026/27](https://taxmo.co.uk/uk-tax-rates)

## Sources

- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), sections 3 and 7](https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012)

Checked against GOV.UK on 6 November 2026. Rules and figures change, so verify on GOV.UK before you rely on this. General information, not tax advice.