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

Canonical: https://taxmo.co.uk/vat-return-boxes/box-7
Part of: [VAT return boxes 1 to 9](https://taxmo.co.uk/vat-return-boxes)

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](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.