VAT Returns: how to complete your VAT Return box-by-box


At the end of each VAT period - usually every three months - you must complete a VAT Return online. A return tells HM Revenue & Customs (HMRC):

  • how much VAT you charged to your customers, and how much you owe to HMRC on other supplies you've made
  • how much VAT you are entitled to claim back
  • the amount of VAT you must pay to HMRC or the amount of VAT you can get repaid by HMRC
  • the total amount of sales and purchases you have made
  • the total amount of goods sold to customers or purchased from suppliers in other European Union (EU) countries

This guide explains in detail how to complete your return if you are not on the Flat Rate Scheme.

Developed with:

HM Revenue & Customs