How to complete your VAT Return box by box

How to complete Box 6 and Box 7

Box 6: your total sales excluding VAT

Enter the total figure for your sales (excluding VAT) for the period, that is, the sales on which you charged the VAT you put in Box 1. Additionally, you should include;

  • any zero-rated and exempt sales or other supplies you made
  • any amount you put in Box 8
  • goods or services you have supplied that are subject to the reverse charge
  • gold or services that you have purchased that are subject to the reverse charge
  • exports outside the EU

Take off the net amount of any credit notes you issued or debit notes you received.

Don't include:

  • loans, dividends and gifts of money
  • insurance claims

VAT rates explained: standard, reduced, zero, exempt

Reverse Charge Sales List

If you make reverse charge sales - sales to which a reverse charge is applied - you must notify HM Revenue & Customs (HMRC) and send in regular Reverse Charge Sales Lists (RCSL).

Reverse Charge Sales List (RCSL)

Box 7: your total purchases excluding VAT

Enter the total figure for your purchases (excluding VAT) for the period, including:

  • the purchases on which you paid the VAT you put in Box 4
  • anything you bought that the reverse charge procedure applies to
  • any amount you put in Box 9

Don't include:

  • expenses like salaries and taxes
  • anything outside the scope of VAT like vehicle licences, MOT certificates and local authority rates

Subjects covered in this guide


Developed with:
HM Revenue & Customs

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