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Complete Box 6 to Box 9 on your VAT Return for Flat Rate Scheme

Box 6: your flat rate turnover for the period

Enter in Box 6 the flat rate turnover - including VAT - that you applied your flat rate percentage to. For example, if your flat rate turnover for the period is £10,000 and your percentage is 8 per cent then you would enter £10,000 in Box 6 and 8 per cent of £10,000 - that is, £800 - in Box 1. Don't forget to include in your flat rate turnover supplies that are exempt from VAT like rent.

Also include in Box 6 the value - excluding VAT - of anything you sell outside the scheme like capital expenditure goods. Take away any credit notes that you issued or debit notes you received.

Box 7: your total purchases excluding VAT

Because you don't reclaim VAT on purchases on the Flat Rate Scheme, this box will usually be zero unless:

  • you made a single purchase of capital expenditure goods costing more than £2,000 (including VAT) and you're claiming the input tax in Box 4
  • you have acquired goods from other European Union (EU) countries

In either of these cases, put the VAT exclusive value in this box.

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 EU country.

Find information about VAT and international trade in our section below.

International trade, international visits and VAT

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

Put in the total value of goods and services directly related to those goods (such as delivery charges) you supplied to another EU country. Do this for all goods that were physically removed 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 will also have to complete an EC Sales List (ECSL).

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

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

Enter the total value of goods and services directly related to those goods (such as delivery charges) you received from another EU country. 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 outside the EU. Remember to also include this amount in your Box 7 total.

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