# Box 1: VAT due on sales and other outputs

Canonical: https://taxmo.co.uk/vat-return-boxes/box-1
Part of: [VAT return boxes 1 to 9](https://taxmo.co.uk/vat-return-boxes)

Box 1 is the VAT you owe on what you sold. HMRC's notice says to include the VAT due on all goods and services you supplied in the period the return covers.

## What goes in box 1

The output tax on every supply you made in the period, worked out by the tax point rules for each sale.

- VAT on all goods and services you supplied in the period
- Less any VAT on credit notes you issued
- Where you took something in part exchange, VAT on the full value of the goods
- If you bought services under the domestic reverse charge, the VAT on those purchases (you then reclaim it in box 4, subject to the normal rules)

## What to leave out

- Amounts HMRC has notified to you as assessments
- Zero-rated exports or supplies to EU member states, unless the conditions for zero-rating them are met

## How box 1 links to the other boxes

Box 1 and box 2 added together make box 3. If everything you sell is standard-rated, box 1 should equal the standard rate applied to the sales total in box 6. HMRC suggests that comparison as a check before you submit. The current standard rate is on our UK tax rates page.

## Common mistakes

- Forgetting to deduct the VAT on credit notes you issued in the period.
- Valuing a part-exchange sale at the cash received instead of the full value of the goods.
- Leaving out reverse charge VAT on purchases. As the customer you account for it in box 1 and reclaim it in box 4.

## Sources

- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 3.2](https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012)
- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 7.1](https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012)
- [HMRC, Domestic reverse charge procedure (VAT Notice 735), section 8.5](https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735)

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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.