Boxes 1 to 5 of your VAT return work out how much VAT you owe or are owed. Boxes 6 and 7 are different: they report the value of your sales and purchases. They don't change your VAT bill, but HMRC uses them to check your figures make sense, so they need to be right.
If you're wondering about VAT return box 6, what to include and what to leave out, this guide covers it, along with box 7, using HMRC's own guidance in VAT Notice 700/12: how to fill in and submit your VAT return.
Box 6 and 7 at a glance
| Box | What it shows | Net or gross? |
|---|---|---|
| Box 6 | Total value of sales and all other outputs | Net: leave out any VAT |
| Box 7 | Total value of purchases and all other inputs | Net: leave out any VAT |
Both boxes are part of the nine boxes on every VAT return, whether it's your first VAT return or your fortieth.
VAT return box 6: what to include
HMRC says box 6 should show "the total value of all your business sales and other specific outputs but leave out any VAT" (VAT Notice 700/12, section 3.7).
That's wider than just standard-rated sales. HMRC's examples of what goes in box 6 are:
- zero-rated, reduced-rate and exempt supplies
- fuel scale charges
- exports
- supplies to EU member states where goods are moved from Northern Ireland (any figure in box 8)
- supplies of installed or assembled goods in the UK where the overseas supplier registers for VAT here
- certain distance sales to Northern Ireland
- reverse charge transactions
- supplies outside the scope of UK VAT, as described in VAT Notice 741A
- deposits that an invoice has been issued for
Is box 6 net or gross?
Net. Box 6 excludes VAT. If you sold £1,000 of goods plus £200 VAT, £1,000 goes in box 6 and the £200 belongs in box 1.
Do exempt sales go in box 6?
Yes. Exempt supplies are listed by HMRC as something to include in box 6, alongside zero-rated and reduced-rate sales (VAT Notice 700/12). A common mistake is to leave them out because no VAT was charged. Box 6 is about the value of your outputs, not the VAT on them.
What to leave out of box 6
HMRC says you do not include (section 3.7):
- money you've personally put into the business
- loans, dividends and gifts of money
- insurance claims
- Stock Exchange dealings (unless you're a financial institution)
These are money coming in, but they aren't sales or supplies, so they don't belong in box 6.
VAT return box 7: what to include
Box 7 is the mirror of box 6 for spending. HMRC says to "show the total value of your purchases and expenses but leave out any VAT" (VAT Notice 700/12, section 3.8). Like box 6, it's a net figure.
You must include the value of:
- imports
- acquisitions of goods brought into Northern Ireland from EU member states (any figure in box 9)
- reverse charge transactions
Purchases where you couldn't reclaim VAT, or where none was charged, still count as purchases. HMRC's test is about what's excluded, below, rather than whether VAT was on the invoice.
What to leave out of box 7
HMRC lists these as things you do not include in box 7 (section 3.8):
- wages and salaries
- PAYE and National Insurance contributions
- money taken out of the business by you
- loans, dividends and gifts of money
- insurance claims
- Stock Exchange dealings (unless you're a financial institution)
- MOT certificates
- motor vehicle licence duty
- local authority rates
- expenditure outside the scope of VAT because it isn't consideration for a supply
So your payroll, your own drawings and your business rates stay out, even though they're real business costs.
Boxes 6 and 7 with reverse charge transactions
Reverse charge items appear in both boxes in the right circumstances: HMRC lists them under box 6 and box 7, and explains the details in paragraph 4.6 of Notice 700/12. If you buy services from abroad or work in construction, read that section, or ask your accountant, before you file.
How software keeps boxes 6 and 7 right
The easiest way to get these boxes right is to record each sale and purchase with the correct VAT treatment as you go. Good MTD software then adds up the net values for you instead of you rebuilding them from bank statements at quarter end.
Since Making Tax Digital, VAT-registered businesses need to keep digital records and send returns through compatible software. We explain your options in Can you submit a VAT return without software?
Munshian Ledger is free, with no limit. Your sales and purchase invoices feed the nine boxes, so box 6 and box 7 are built from the records you already keep. Ledger currently supports the standard VAT scheme on the invoice basis.
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FAQ
What goes in box 6 of a VAT return?
The total value of your sales and other outputs, excluding VAT. That includes standard, reduced-rate, zero-rated and exempt supplies, exports, reverse charge transactions and invoiced deposits (GOV.UK).
Is box 6 net or gross?
Net. HMRC says to leave out any VAT, so enter the value before VAT (GOV.UK).
Do exempt sales go on box 6?
Yes. HMRC lists exempt supplies among the items to include in box 6 (GOV.UK).
What goes in box 7 of a VAT return?
The total value of your purchases and expenses, excluding VAT, including imports and reverse charge transactions. Leave out wages, PAYE and NI, drawings, loans, insurance claims, MOTs, vehicle licence duty and business rates (GOV.UK).
Do boxes 6 and 7 affect how much VAT I pay?
No. Your VAT payable or repayable is worked out in boxes 1 to 5. Boxes 6 and 7 report values, though they must still be accurate (GOV.UK).
This guide gives general information based on HMRC guidance on GOV.UK, checked on 4 November 2026. It isn't tax advice. For anything specific to your business, speak to an accountant or HMRC.