Box 8: supplies of goods to EU member states

Box 8 only applies to goods sent from Northern Ireland to the EU. HMRC's notice limits it to supplies from Northern Ireland to EU member states made from 1 January 2021. Services never go in box 8. If you do not send goods from Northern Ireland to the EU, box 8 is 0.

What goes in box 8

The value, without VAT, of all supplies of goods and related costs to EU member states, including any goods dispatched from Northern Ireland to a destination in an EU member state. The same figure must also be included in box 6.

What to leave out

  • Services related to the supply of goods that were invoiced separately
  • Separate supplies of services, such as legal or financial services
  • The goods themselves when you are supplying processing work on them
  • Sales made in Northern Ireland to unregistered customers in an EU member state, where they are not distance sales

Common mistakes

  • Putting services sold to EU customers in box 8. Box 8 is for goods only.
  • Filling in box 8 as a Great Britain business. It is for goods sent from Northern Ireland.
  • Leaving the box 8 value out of box 6.

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.