# Box 9: acquisitions of goods from EU member states

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

Box 9 only applies to goods brought into Northern Ireland from the EU. HMRC's notice limits it to acquisitions from EU member states to Northern Ireland made from 1 January 2021. If you do not do that, box 9 is 0.

## What goes in box 9

The value, without VAT, of all acquisitions of goods and related costs from EU member states into Northern Ireland. The same figure must also be included in box 7. The VAT on these acquisitions goes in box 2.

## What to leave out

- The goods themselves when you are supplying processing work on them
- Services related to acquisitions that were invoiced separately
- Separate supplies of services

## Common mistakes

- Putting services bought from EU suppliers in box 9. Box 9 is for goods only.
- Filling in box 9 for goods imported into Great Britain.
- Leaving the box 9 value out of box 7.

## Sources

- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 3.10](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.