Box 7: total value of purchases and other inputs, excluding VAT

Box 7 is the value of what you bought, not the VAT on it. HMRC's notice says to show the total value of your purchases and expenses but leave out any VAT.

What goes in box 7

The value of your business purchases and expenses, without VAT
As the customer under the domestic reverse charge, the VAT-exclusive value of what you bought
Any value you put in box 9, which must also be in the box 7 total

What to leave out

Wages and salaries
PAYE and National Insurance contributions
MOT certificates
Motor vehicle licence duty
Local authority rates

Common mistakes

Including the VAT in the box 7 figure.
Including wages, PAYE, National Insurance or business rates.
A box 9 figure larger than box 7. HMRC says this usually means figures were put in the wrong boxes.

Sources

HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 3.8
HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 7.1
HMRC, Domestic reverse charge procedure (VAT Notice 735), section 8.5

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.