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