VAT Return Boxes Explained

Key facts

Box 5 is the key number: it shows how much you owe HMRC or how much HMRC owes you.
Boxes 1–5 deal with VAT amounts.
Boxes 6–9 deal with total values (excluding VAT).
All VAT-registered businesses must file using MTD-compatible software.

The Nine Boxes at a Glance

Box	Description	What to Include
1	VAT due on sales and other outputs	VAT charged on all taxable sales, plus VAT on any corrections
2	VAT due on acquisitions from EU member states	VAT on goods acquired from EU (Northern Ireland only)
3	Total VAT due	Box 1 + Box 2 (calculated automatically)
4	VAT reclaimed on purchases and other inputs	Input VAT on business purchases, import VAT, corrections
5	Net VAT to pay or reclaim	Box 3 − Box 4 (positive = you pay; negative = refund)
6	Total value of sales (ex VAT)	Total net value of all outputs including zero-rated and exempt
7	Total value of purchases (ex VAT)	Total net value of all inputs including zero-rated and exempt
8	Total value of supplies to EU (ex VAT)	Goods dispatched to EU (Northern Ireland only)
9	Total value of acquisitions from EU (ex VAT)	Goods received from EU (Northern Ireland only)

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Box 1: VAT Due on Sales

Include the VAT charged on all your taxable sales and outputs during the period. This includes:

Standard-rated sales (20%)
Reduced-rate sales (5%)
VAT on goods taken for personal use
Any adjustments for errors from previous periods

Box 4: VAT Reclaimed on Purchases

Include all input VAT you’re entitled to reclaim:

VAT on business purchases and expenses
Import VAT (or postponed VAT accounting amounts)
Bad debt relief VAT reclaimed
Error corrections from previous periods

Box 5: The Bottom Line

Box 5 = Box 3 minus Box 4.^[1]

Positive number → you owe HMRC this amount
Negative number → HMRC owes you a refund

Tip: A negative Box 5 is common for businesses that export (zero-rated sales) or have made large capital purchases. HMRC typically processes refunds within 10 working days.

Boxes 6 & 7: Total Values

These show the total net value (excluding VAT) of all your outputs and inputs. They include standard, reduced, zero-rated, and exempt supplies.^[2]

Boxes 8 & 9: EU Trade (NI Only)

Since Brexit, these boxes are only relevant for businesses in Northern Ireland trading with the EU under the Northern Ireland Protocol. GB businesses leave these blank.

Frequently Asked Questions

How many boxes are on a VAT Return?

A VAT Return has nine boxes. Boxes 1 to 5 deal with VAT amounts (output VAT, input VAT, and net VAT due). Boxes 6 to 9 deal with total values of sales and purchases excluding VAT.

What is Box 5 on the VAT Return?

Box 5 shows the net VAT to pay or reclaim. It is calculated as Box 3 (total output VAT) minus Box 4 (total input VAT). A positive number means you owe HMRC; a negative number means HMRC owes you a refund.

What goes in Boxes 8 and 9 of the VAT Return?

Boxes 8 and 9 are only used by Northern Ireland businesses trading goods with the EU. Box 8 records goods dispatched to the EU and Box 9 records goods acquired from the EU. GB businesses leave these blank.

Do I include zero-rated and exempt sales in Box 6?

Yes. Box 6 shows the total net value of all your outputs, including standard-rated, reduced-rated, zero-rated, and exempt supplies.

Sources

How to fill in and submit your VAT Return — GOV.UK
VAT guide (VAT Notice 700) — GOV.UK
Submit VAT Returns — GOV.UK