Periodic VAT return – VAT100

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the United Kingdom VAT report. If you are using the Tax Reports (International) page, see What goes into each box – United Kingdom VAT100 report.

With Tax Reporting Framework, you can generate the United Kingdom Periodic VAT return – VAT100 report. To generate a report, see Generating Localized Country Tax Reports.

The United Kingdom Localization SuiteApp provides the tax report template and tax report localization for United Kingdom. You must install this SuiteApp to have United Kingdom tax reports available on the Country Tax Report page. For more information about the required SuiteApps for each country tax reports, see Tax Reporting Framework Localization Requirements.

United Kingdom Periodic VAT return – VAT100 report supports the Multi-Book feature. For more information, see Using Multi-Book Accounting.

United Kingdom Periodic VAT return – VAT100 report supports OSS (One Stop Shop) transactions. For more information, see One Stop Shop.

The report header displays report currency. The currency value is taken from subsidiary and account book information. If not available, the value is taken from company currency.

The following tables describe the reported values on the United Kingdom VAT report for the period after Brexit. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

Box	Report Label	Search Type	Transaction Type	Tax Code	Tax Transaction Type	Tax Item Type	Amount
1	VAT due in this period on Sales and other outputs	Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_RR GB_SR	Domestic Sales	Goods Services	Tax amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Domestic Purchases	Goods Services	Notional Tax Amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Intra-Community Purchases	Services	Notional Tax Amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Imports	Services Goods	Notional Tax Amount
		Billable Expenses	Invoice Cash Sale	GB_SR GB_RR	Domestic Sales		Tax Amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases		Notional Tax Amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Imports Intra-Community Purchases		Notional Tax Amount
		Sales Journals		GB_RR GB_SR			Tax Amount
2	VAT due in the period on acquisitions of goods made in Northern Ireland from EU member states	Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Intra-Community Purchases	Goods	Notional tax amount
3	Total VAT due (the sum of boxes 1 and 2)	(Autogenerated)
4	VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states)	Purchases	Bill Bill Credit	GB_RR GB_SR	Domestic Purchases	Goods Services	Tax Amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Intra-Community Purchases	Goods Services	Notional tax amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Imports	Goods Services	Notional tax amount
		Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC	Domestic Purchases	Goods Services	Notional tax amount
		Expenses	Bill Bill Credit Expense Report	GB_SR GB_RR	Domestic Purchases		Tax amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases		Notional tax amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Imports		Notional tax amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases		Notional tax amount
		Purchases Journals		GB_RR GB_SR			Tax amount
5	Net VAT to be paid to Customs or reclaimed by you (Difference between boxes 3 and 4)	(Autogenerated)
6	Total value of sales and all other outputs excluding VAT. Include your box 8 figure	Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_RR GB_SR	Domestic Sales	Goods Services	Net amount
		Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_ZR GB_RCS	Domestic Sales Exports Intra-Community Sales	Goods Services	Net amount
		Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_NL	Domestic Sales Exports Intra-Community Sales	Goods Services	Net amount
		Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC	Intra-Community Purchases Import	Services	Net amount
		Billable Expenses	Invoice Cash Sale	GB_SR GB_RR	Domestic Sales OSS (One Stop Shop) transactions		Net amount
		Billable Expenses	Invoice Cash Sale	GB_ZR GB_RCS	Domestic Sales Exports Intra-Community Sales		Net amount
		Billable Expenses	Invoice Cash Sale	GB_NL	Domestic Sales Exports Intra-Community Sales		Net amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases Import		Net amount
		Sales Journals		GB_SR GB_RR GB_ZR GB_NL GB_RCS			Net amount
7	Total value of purchases and all other inputs excluding VAT. Include your box 9 figure	Purchases	Bill Bill Credit	GB_SR GB_RR	Domestic Purchases	Goods Services	Net amount
		Purchases	Bill Bill Credit	GB_ZR	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Net amount
		Purchases	Bill Bill Credit	GB_NL	Domestic Purchases Imports Intra-Community Purchases	Goods Services	Net amount
		Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC	Domestic Purchases	Goods Services	Net amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Imports Intra-Community Purchases	Goods Services	Net amount
		Expenses	Bill Bill Credit Expense Report	GB_SR GB_RR	Domestic Purchases		Net amount
		Expenses	Bill Bill Credit Expense Report	GB_ZR	Domestic Purchases Imports Intra-Community Purchases		Net amount
		Expenses	Bill Bill Credit Expense Report	GB_NL	Domestic Purchases Imports Intra-Community Purchases		Net amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases		Net amount
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases Imports		Net amount
		Purchases Journals		GB_SR GB_RR GB_ZR GB_NL			Net amount
8	Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States	Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_ZR GB_RCS GB_NL	Intra-Community Sales	Goods	Net amount
9	Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States	Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC GB_NL GB_ZR	Intra-Community Purchases	Goods	Net amount

To view the United Kingdom VAT report in detail, see Viewing a Generated Country Tax Report.

To export your generated report to PDF or XLS, see Exporting a Country Tax Report

To submit the report to MTD, see Making Tax Digital.

For more information about the reporting features of Tax Reporting Framework, see Tax Reporting Framework.

Related Topics

• Making Tax Digital
• Installing Tax Reporting Framework
• Roles and Permissions in Tax Reporting Framework
• Setting Up Country Tax Reporting Preferences
• Generating Localized Country Tax Reports
• Viewing a Generated Country Tax Report
• Making Adjustments on a Country Tax Report
• Exporting a Country Tax Report
• Electronic Tax Filing in Tax Reporting Framework
• Customizing Localized Tax Returns
• Country Tax Reports in Tax Reporting Framework
• Tax Reporting Framework Error Codes
• Known Limitations of Tax Reporting Framework
• UK Submit VAT Return via CSV
• Using Multi-Book Accounting

General Notices