# Box 8: supplies of goods to EU member states

Canonical: https://taxmo.co.uk/vat-return-boxes/box-8
Part of: [VAT return boxes 1 to 9](https://taxmo.co.uk/vat-return-boxes)

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

- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 3.9](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)

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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.