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VAT Detail - What is the VAT Detail?

Definition: The VAT Detail lists the individual transactions that make up the boxes of your VAT return.

Your VAT return will require detailed information to substantiate each box you complete. If you have a VAT inspection from HM Revenue and Customs (HMRC) you will need to supply them with this information so it’s important when you run off your VAT return you also run off the VAT detail report.

VAT Detail Report

The VAT Detail report compiles of 7 boxes, each containing detailed information about your sales and purchases and reflect the totals shown in the corresponding boxes of your VAT Return:

Box 1 – Shows the sales invoice detail that makes up the total of box 1 on your VAT return. This also shows any journal entries that contain sales VAT (output VAT). This report will show the invoice number, date, net, VAT and gross figures of each of the transactions.
Box 2 – Shows the purchase invoice detail that makes up the total of box 2 of your VAT return. This also shows any journal entries that contain purchase VAT (input VAT). Giving you the supplier invoice date, invoice number, net, VAT and gross figures of the transaction.
Box 4 – This shows you the purchase invoice detail that make up the total of box 4 of your VAT return. Giving you the supplier invoice number, date, net, VAT and gross amounts of each transaction.
Box 6 – Shows all of your sales transactions within your VAT return period, listing the invoice number, date and a breakdown of the amounts.
Box 7 – Shows all of your purchase transactions within your VAT return period, listing the invoice number, date and a breakdown of the amounts.
Box 8 – Lists the individual transactions of goods sold to other EU countries that make up box 8 of your VAT return.
Box 9 – Lists the individual transactions of goods you have bought from other EU countries that make up box 9 of your VAT return.

For further information please check the HMRC website.