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

General Notices