Box 2: VAT due on acquisitions from EU member states

Box 2 only applies to goods moving from the EU into Northern Ireland. HMRC's notice says that since 1 January 2021 you can only make acquisitions on goods you bring into Northern Ireland from the EU. If you do not do that, box 2 is 0.

What goes in box 2

The VAT due on goods you acquired from EU member states and brought into Northern Ireland in the period. The tax point for an acquisition is the earlier of the date your supplier issued the invoice and the 15th day of the month after the one the goods were sent to you in.

Who leaves box 2 at 0

Businesses in Great Britain, and Northern Ireland businesses that do not bring goods in from the EU.

How box 2 links to the other boxes

Box 2 is added to box 1 to make box 3. HMRC's checklist reminds you to include acquisition tax due in both box 2 and box 4, where you are entitled to reclaim it. The value of the goods goes in box 9, and in the box 7 total.

Common mistakes

  • Entering VAT on goods imported into Great Britain. Box 2 is for Northern Ireland acquisitions from the EU only.
  • Declaring the VAT in box 2 but forgetting to reclaim it in box 4 where you are entitled to.
  • Using the delivery date as the tax point instead of the invoice date or the 15th of the following month.

Sources

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.