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VAT Return Summary

The VAT Return Summary provides an overview of your account for the relevant VAT Quarter, based on the information provided within the cloud accounts system.

Box 5 shows the total amount due (or for refund)

The codes are:

VAT BoxDescription
1VAT due in this period on sales and other outputs
2VAT due in this period on acquisitions of goods made in Northern Ireland from EU Member States
3Total VAT due
4VAT reclaimed in this period on purchases and other inputs (including acquisitions in Northern Ireland from EU Member States)
5Net VAT to pay to HMRC or reclaim
6Total value of sales and all other outputs excluding VAT. Include your box 8 figure
7Total value of purchases and all other inputs excluding VAT. Include your box 9 figure
8Total value of all supplies of goods and related costs, excluding  VAT, from Northern Ireland to EU Member States
9Total value of all acquisitions of goods and related costs, excluding VAT, made in Northern Ireland from EU Member States
Updated on June 29, 2023

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