VAT return boxes 1 to 9 explained

Box 1 VAT due on sales and other outputs

VAT due on all goods and services supplied in the period (VAT Notice 700/12).
Also VAT on postponed import VAT accounting, fuel scale charges, sales of business assets, goods taken for private use, gifts of goods over £50, supplies to staff, and VAT the business accounts for under a reverse charge.
Deduct VAT on credit notes the business has issued.
A flat rate business puts its flat rate VAT here, then adds postponed import VAT after the flat rate calculation (GOV.UK).

VAT due on goods, and related costs such as packing, transport and insurance, bought from VAT-registered suppliers in the EU and brought into Northern Ireland (VAT Notice 700/12).
The tax point is the earlier of the invoice date or the 15th of the month after the goods arrived.
Zero for any business that does not move goods between Northern Ireland and the EU. See VAT on EU and Northern Ireland goods.

Deductible VAT on business purchases, including imports (VAT Notice 700/12).
VAT accounted for in box 1 under a reverse charge, reclaimed under the normal rules.
Acquisition VAT matching box 2, postponed import VAT, and bad debt relief.
Leave out VAT on goods bought wholly for personal use, business entertainment, and second-hand goods bought under a margin scheme. Deduct VAT on credit notes received.
A partly exempt business enters only its recoverable input tax. See partial exemption.

Box 3 less box 4 (VAT Notice 700/12).
A positive figure is owed to HMRC. A negative figure is a repayment due to the business, and is entered without a minus sign on a paper return.

Standard, reduced, zero-rated and exempt supplies, fuel scale charges, exports, and goods dispatched from Northern Ireland to the EU (VAT Notice 700/12).
The net value of sales under the construction reverse charge, for the supplier (HMRC manual VATREVCON31000).
Leave out money put into the business by the owner, loans, dividends, gifts of money and insurance claims.
Whole pounds only. Box 6 is also the figure used for the 1% error correction test. See correcting VAT errors.

Purchases and expenses excluding VAT, including imports, acquisitions from the EU into Northern Ireland, and purchases under a reverse charge (VAT Notice 700/12).
The value of goods imported under postponed VAT accounting (GOV.UK).
Leave out wages and salaries, PAYE and National Insurance, money taken out of the business, loans, dividends, insurance claims, MOT certificates, vehicle excise duty, local authority rates and other spending outside the scope of VAT.
Whole pounds only.

All supplies of goods to EU member states and directly related costs such as freight (VAT Notice 700/12).
Leave out separately invoiced services. The figure is also included in box 6.
Whole pounds only.

All acquisitions of goods from VAT-registered suppliers in EU member states and directly related costs (VAT Notice 700/12).
Leave out separately invoiced services. The figure is also included in box 7.
Whole pounds only.

	Box 1	Box 4	Box 6 or 7
Postponed import VAT	Import VAT from the monthly statement	Same amount, if reclaimable	Value of imports in box 7
Construction reverse charge, customer	VAT the supplier would have charged	Same amount, if reclaimable	Net value in box 7
Construction reverse charge, supplier	Nothing	Unaffected	Net value in box 6
Acquisition from the EU into Northern Ireland	Nothing (VAT goes in box 2)	Same as box 2, if reclaimable	Value in boxes 7 and 9

Usually one calendar month and 7 days after the end of the period (GOV.UK), or 2 months under annual accounting (VAT Notice 700/12).

Electronically, using the 9-digit VAT registration number as the reference, so the payment clears HMRC's account by the due date (VAT Notice 700/12).

In Accountin, clicking a figure in "The nine boxes" opens the entries behind that box, and the client sees the boxes in plain words when they approve the return.