Periodic VAT return – VAT100 (pre-2021)

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 VAT100 (pre-2021) 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.

This report supports the Multi-Book feature. For more information about the Multi-Book feature, see Using Multi-Book Accounting.

The following tables describe the reported values on the United Kingdom VAT report for the period before 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	Tax amount
		Purchases	Bill Bill Credit	GB_RR_RC GB_SR_RC	Imports Intra-Community Purchases	Services	Tax amount
		Billable Expenses	Invoice Cash Sale	GB_SR GB_RR	Domestic Sales
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Imports Intra-Community Purchases
		Sales Journals		GB_RR GB_SR
2	VAT due in this period on acquisitions from other EC 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 this period on purchases and other inputs	Purchases	Bill Bill Credit	GB_RR GB_SR	Domestic Purchases	Goods Services	Notional 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	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
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Imports
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases
		Purchases Journals		GB_RR GB_SR
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	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_RR_RC GB_SR_RC	Domestic Purchases	Goods	Net amount
		Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC	Intra-Community Purchases	Services	Net amount
		Billable Expenses	Invoice Cash Sale	GB_SR GB_RR	Domestic Sales
		Billable Expenses	Invoice Cash Sale	GB_ZR	Domestic Sales Exports Intra-Community Sales
		Billable Expenses	Invoice Cash Sale	GB_NL	Domestic Sales Exports Intra-Community Sales
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases
		Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_RCS	Intra-Community Sales	Goods Services
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	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
		Expenses	Bill Bill Credit Expense Report	GB_ZR	Domestic Purchases Imports
		Expenses	Bill Bill Credit Expense Report	GB_NL	Domestic Purchases Imports Intra-Community Purchases
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Domestic Purchases
		Expenses	Bill Bill Credit Expense Report	GB_SR_RC GB_RR_RC	Intra-Community Purchases Imports
8	Total value of all supplies of goods and related services to other EC Member States	Sales	Cash Refund Cash Sale Credit Memo Invoice	GB_ZR	Intra-Community Sales	Goods	Net amount
9	Total value of all acquisitions of goods and related services from other EC Member States	Purchases	Bill Bill Credit	GB_SR_RC GB_RR_RC	Intra-Community Purchases	Goods Services	Net amount

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

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