Further VAT 100 Return Form Changes Announced as a result of the Northern Ireland Protocol

Back in November HMRC announced that, from 8th April, changes would be required to the VAT return as a result of Postponed VAT Accounting (PVA), in light of the continued use of the boxes relating to the EU by businesses affected by the Northern Ireland transition period.

We have now been advised that, to ensure consistency and to assist end users by using plain language and clarifying the NI protocol, further changes have been made to the wording for boxes 2, 8 and 9 of the return.  The wording has also now been changed in relation to box 4.

The details of the change in wording is as follows:

Current wording:

Box 2: VAT due in this period on acquisitions from other EC Member States

Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions from the EU)

Box 8: Total value of all supplies of goods and related costs, excluding any VAT, to other EC Member States

Box 9: Total value of all acquisitions of goods and related costs, excluding any VAT, from other EC Member States

New wording:

Box 2: VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States

Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states)

Box 8: Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States

Box 9: Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States

There are no changes to boxes 1, 3, 5, 6 and 7.

People using Synergy need not worry as the change will be handled automatically, although it will be necessary to create a new Tax Code specific to the Northern Ireland Protocol. For those reading this who will be doing or checking their own returns, here is how the boxes should be used:

Box 1

Include the VAT due on all goods and services you supplied in the period covered by the return. This does not include exports or dispatches as these are zero rated. Include the VAT due in this period on imports accounted for through postponed VAT accounting.

Box 2

For goods moved under the Northern Ireland protocol only. Show the VAT due (but not paid) on all goods and related services you acquired in this period from EU Member States.

Box 3

Show the total amount of the VAT due ie the sum of boxes 1 and 2. This is your total Output tax.

Box 4

Show the total amount of deductible VAT charged on your business purchases. This is referred to as your ‘input VAT’ for the period. Include the VAT reclaimed in this period on imports accounted for through postponed VAT accounting.

Box 5

Take the figures in boxes 3 and 4. Deduct the smaller from the larger and enter the difference in box 5. If this amount is under £1, you need not send any payment, nor will any repayment be made to you, but you must still fill in this form and send it to the address on page 1.

Boxes 6 and 7

In box 6 show the value excluding VAT of your total outputs (supplies of goods and services). Include zero rated, exempt outputs and EU supplies from box 8. In box 7 show the value excluding VAT of all your inputs (purchases of goods and services). Include zero rated, exempt inputs and EU acquisitions from box 9.

Boxes 8 and 9

In box 8 show the total value of all supplies of goods and related costs, excluding any VAT, to EU Member States from Northern Ireland.

In box 9 show the total value of all acquisitions of goods and related costs, excluding any VAT, from EU Member States to Northern Ireland.

EU trade under the Northern Ireland protocol only

Only use boxes 8 & 9 if you have supplied goods to or acquired goods from a EU Member State under the Northern Ireland protocol. Include related costs such as freight and insurance where these form part of the invoice or contract price. The figures should exclude VAT. You can find details of EU Member States in Notice 60 and Notice 725 or on the HMRC website at www.gov.uk/topic/business-tax/vat and at www.uktradeinfo.com under Intrastat.

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