VAT Return: What It Is, the 9 Boxes Explained and How to Submit

By VAT Calculatorz · Last updated 6 October 2026

Definition: A VAT return is the form a VAT-registered business sends to HMRC for a set period, reporting the VAT charged on its sales and the VAT it can reclaim on purchases — so the difference can be paid to, or refunded by, HMRC.

Quick answer: A VAT return is the form VAT-registered businesses send HMRC, usually every 3 months. You report the VAT you charged on your sales (Box 1), take away the VAT you can reclaim on purchases (Box 4), and the difference (Box 5) is what you pay HMRC. If you reclaimed more than you charged, HMRC refunds you the difference instead.

Know your two figures? Get your Box 5 amount in seconds with the calculator below. For the VAT on a single price, use our free VAT calculator.

Try it: VAT Due Calculator

Enter your Box 1 and Box 4 figures to see your Box 5 amount — what you pay HMRC, or what HMRC refunds you.

VAT you charged on your sales (£) — Box 1 VAT you can reclaim on purchases (£) — Box 4

Need the VAT on a single price? Use the full UK VAT Calculator — it's free.

Who Has to Submit a VAT Return

If your business is registered for VAT, you must send HMRC a return for every accounting period — usually every 3 months. Even in a quiet period with no VAT to pay or reclaim, you still file, entering zeros — a nil return.

You only file while registered. Registration is compulsory once taxable turnover passes the limit in our VAT registration threshold guide; many smaller businesses register by choice — see our VAT registration guide.

Making Tax Digital (MTD): virtually all VAT-registered businesses must by law keep digital records, submit their returns via functional compatible software, and pay electronically. Only businesses with an exemption from HMRC — for example on religious grounds, or where there is no internet access — can file a different way.

The 9 Boxes Explained

Boxes 1 to 5 are VAT amounts. Boxes 6 to 9 are sales and purchase values with the VAT taken off:

Box	What goes in it	Plain-English note
1	VAT due in the period on sales and other outputs	All the VAT you charged customers in the period — plus VAT on business assets sold, goods taken for your own use, and supplies to staff.
2	VAT due on acquisitions of goods from EU member states	Northern Ireland only: VAT on goods brought into Northern Ireland from EU suppliers. Most businesses enter £0, and the amount can normally be reclaimed in Box 4.
3	Total VAT due	Box 1 plus Box 2. Your software works this out for you.
4	VAT reclaimed in the period on purchases and other inputs	The VAT on business purchases you can claim back — you need a valid VAT invoice for each claim.
5	Net VAT to pay to HMRC or reclaim	Box 3 minus Box 4: if Box 3 is bigger you pay HMRC; if Box 4 is bigger, HMRC repays you.
6	Total value of sales and all other outputs, excluding VAT	Everything you sold, VAT stripped out — including zero-rated and exempt sales and exports. Leave out loans, dividends and money you put in.
7	Total value of purchases and all other inputs, excluding VAT	Everything you bought for the business, VAT stripped out, including imports. Leave out wages, PAYE and National Insurance.
8	Total value of supplies of goods to EU member states, excluding VAT	Northern Ireland only: goods sent from Northern Ireland to EU member states. Also counts inside your Box 6 total.
9	Total value of acquisitions of goods from EU member states, excluding VAT	Northern Ireland only: goods brought into Northern Ireland from EU member states. Also counts inside your Box 7 total.

Great Britain businesses normally use only boxes 1, 3, 4, 5, 6 and 7 — boxes 2, 8 and 9 stay at £0.

How to Submit a VAT Return — Step by Step

Get your records together. You need the period's sales and purchase invoices or receipts — under Making Tax Digital these live in your digital records or accounting software.
Total the VAT you charged. Add up the VAT on everything you sold in the period — your Box 1 figure. Working from VAT-inclusive prices? Split them first using our guide to removing VAT from a price.
Total the VAT you can reclaim. Add up the VAT on business purchases backed by valid VAT invoices — your Box 4 figure.
Check Box 5 before you file. Run your two figures through the calculator above — the result is what you will pay HMRC, or your refund.
Fill in all 9 boxes and submit. Your MTD software pulls most figures from your records. Check each box, then submit through the software before the deadline.
Pay any VAT due. Payment shares the return's deadline. Pay electronically, leaving time for the money to reach HMRC.

Worked Example

A design studio files its return for a 3-month period. All its sales and purchases are at 20%, with no EU trade through Northern Ireland:

Sales of £42,000 excluding VAT → VAT charged: £42,000 × 20% = £8,400 → Box 1: £8,400
No EU acquisitions into Northern Ireland → Box 2: £0, so Box 3: £8,400
Purchases of £15,750 excluding VAT → VAT paid: £15,750 × 20% = £3,150 → Box 4: £3,150
Box 5: £8,400 − £3,150 = £5,250 to pay HMRC
Box 6: £42,000 · Box 7: £15,750 · Boxes 8 and 9: £0

Check it above: enter 8400 and 3150 to confirm £5,250. For one single price, use the main VAT calculator — see our VAT calculator UK guide.

When Is a VAT Return Due?

For most businesses, the deadline for submitting online is one calendar month and 7 days after the end of the accounting period — and it is the payment deadline too. A period ending 31 March is therefore due by 7 May. Payment must reach HMRC's account by that date, even on a weekend or bank holiday. Check your exact dates in your VAT online account.

Common Mistakes

Using VAT-inclusive figures in Boxes 6 and 7. Both must exclude VAT: if a total includes VAT, divide by 1.2 at 20% to strip it out — see our guide to removing VAT from a price.
Reclaiming VAT without a valid invoice. HMRC requires a proper VAT invoice behind every Box 4 claim.
Reclaiming VAT that cannot be claimed. VAT on goods bought wholly for personal use, and on business entertainment, cannot be reclaimed.
Filling in Boxes 8 and 9 in Great Britain. Since 2021 they only cover NI–EU goods movements; GB businesses leave them at £0.
Using one rate for everything. Reduced-rate sales carry 5% VAT, not 20% — see our guide to calculating VAT at 5%.
Paying at the last minute. Payment must reach HMRC by the deadline, not just leave your account — pay early, or use Direct Debit.

Sources and references

FAQs

How often do I have to submit a VAT return?

Most VAT-registered businesses submit a return every 3 months — that period is your accounting period. Some businesses file monthly, and if you use the Annual Accounting Scheme you file one return a year instead.

What if the VAT I reclaimed is more than the VAT I charged?

HMRC owes you the difference. Enter it in Box 5 as normal: because your Box 4 figure is bigger than Box 3, HMRC will credit your VAT account and repay the balance to you.

Can I submit a nil VAT return?

Yes — and you must if you are VAT-registered. You have to send a return for every accounting period, even when you have nothing to declare. Just enter 0 in the boxes and submit in the usual way.

Do I need special software to file a VAT return?

In almost all cases, yes. Under Making Tax Digital for VAT you must keep digital records and submit your return using functional compatible software. Only businesses with an exemption from HMRC can file a different way.

What happens if I make a mistake on my VAT return?

Most small mistakes can be fixed on your next return. If the net value of the errors is £10,000 or less — or between £10,000 and £50,000 and less than 1% of your total sales — add the correction to Box 1 or Box 4 of your next return and keep a record of the error. Bigger errors, and any deliberate errors, must be reported to HMRC separately.

Filling in your return now? Work out the VAT on any single sale or purchase with our free UK VAT calculator — it shows the net, VAT and gross amounts instantly.