Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 20 May 2021 18:59:23 GMT by abroad
The VAT return has some EU/EC specific boxes; specifically boxes 2, 8 & 9. How can I be sure I'm putting the right figures in these little boxes? For example, I'm still recording total value of EC purchases (ex VAT) in box 9. Is this correct? Above notice shows details for completing box 9 before 1-1-21; then details for after 1-1-21; but little seems to have changed; 'You must include the value of supplies such as: acquisitions made within the return period in which the tax point occurs'.     - Link removed by HMRC Admin -    Above post however (top link on google for 'VAT return post-brexit') states: "From 1 January 2021, only acquisitions of goods from an EU Member State into NI will be entered in box 9." We've shrunk our business to only sell to GB addresses post-brexit until we can get clarity of any overheads involved in shipping to EU or NI; so we don't import or export to NI. Therefore, should box 9 be zero; or should it continue to list all imports from EC into UK?! Any advice/guidance/guesses or sympathy much appreciated. Tried to contact HMRC via the VAT webchat helpline; but after days of not even getting into a queue gave up on that. Thanks.
Posted Wed, 02 Jun 2021 13:06:24 GMT by HMRC Admin 8
Boxes 2, 8 & 9 are only to be used if you are trading under the NI protocol.
If you are not trading under this then you should enter zero in these boxes.
Imports from the EU into the UK should not be included in these boxes.
Posted Wed, 17 Nov 2021 11:48:06 GMT by Laura Parkinson
If Imports from the EU into the UK have been included in those boxes in error, due to Software not updating, on two previously filed VAT Returns. How do we go about correcting this as the overall net affect is nil.
Posted Fri, 19 Nov 2021 15:46:15 GMT by HMRC Admin 2

You can make the necessary adjustments in box 2 of the VAT return by using a minus figure in front of the figure and then reporting the box 8 and 9 figures using the following link:

Declare goods you have moved into or out of the UK using Intrastat

Thank you.

You must be signed in to post in this forum.