How to complete your VAT Return box by box

How to complete Box 8 and Box 9

You only need to fill in Box 8 and Box 9 if you have supplied goods to or acquired goods from another European Union (EU) country.

Box 8: the total value of goods you supplied to other EU countries

Put in the total value of goods you supplied to another EU country and services related to those goods (such as delivery charges). Please note that services related to those goods should only be included if they form part of the overall invoice total. If these, or any other services, have been invoiced separately they should not be included. You should do this for all goods that were physically removed from the UK to another EU country, even if there was no actual sale, or if the sale was invoiced to a person or organisation outside the EU.

Remember to also include this amount in your Box 6 total.

You may also have to complete an EC Sales List for supplies to VAT-registered customers in other EU countries.

You should not include in box 8 the value of goods supplied to customers (including private individuals) who are not registered for VAT where you have not exceeded the 'distance selling' threshold. Each EU country can set its own distance selling threshold which at present must be roughly the equivalent of either €35,000 or €100,000.

Reporting your EU sales using the EC Sales List (ESL)

Find out about distance selling in the page on VAT on sales to someone who isn't VAT registered in another EU country in our guide on exports, dispatches, supplying goods abroad: charging VAT.

Find the distance selling thresholds for each EU country on the European Commission website

Box 9: the total value of goods you acquired from other EU countries

Enter the total value of goods you received from VAT-registered suppliers in another EU country, and services related to those goods (such as delivery charges). Please note that services related to those goods should only be included if they form part of the overall invoice total. If these, or any other services, have been invoiced separately they should not be included. You should do this for all goods that were physically shipped to you from another EU country, even if there was no actual purchase, or if the goods were invoiced to a person or organisation outside the EU.

Remember to also include this amount in your Box 7 total.

Subjects covered in this guide


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