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Build and check your VAT return CSV
Box 3 and Box 5 are worked out for you. Nothing you type leaves your browser.
How to lay out your spreadsheet
- A sales tab: one row per sale, with the date, customer, net amount, VAT rate and VAT.
- A purchases tab: one row per purchase, with the date, supplier, net amount and the VAT you can reclaim.
- A VAT summary tab: nine rows, Box 1 to Box 9, each worked out by a formula from the other tabs, such as a SUMIFS on the dates in the VAT period.
Linked cells and formulas between tabs count as digital links. Keep the summary tab in the same layout as our sample CSV: the box name in the first column and the amount in the second.
What goes in each box
| Box | What it shows |
|---|---|
| Box 1 | VAT due on sales and other outputs |
| Box 2 | VAT due on goods brought into Northern Ireland from the EU |
| Box 3 | Box 1 plus Box 2 |
| Box 4 | VAT you are reclaiming on purchases |
| Box 5 | The difference between Box 3 and Box 4: what you pay or get back |
| Box 6 | Total sales, excluding VAT, in whole pounds |
| Box 7 | Total purchases, excluding VAT, in whole pounds |
| Box 8 | Goods supplied from Northern Ireland to the EU, in whole pounds |
| Box 9 | Goods acquired from the EU into Northern Ireland, in whole pounds |
Most businesses in Great Britain leave Boxes 2, 8 and 9 at zero.
How to save the CSV
- Excel: open the VAT summary tab, choose File, Save As, and pick CSV (Comma delimited). Only the open tab is saved.
- Google Sheets: open the VAT summary tab, choose File, Download, Comma-separated values (.csv).
- From other software: if your till, shop or bookkeeping tool can export a VAT summary, save it as CSV in the same layout.
Checks before you upload
- Box 3 equals Box 1 plus Box 2.
- Box 5 is the difference between Box 3 and Box 4, and is never negative.
- Boxes 6 to 9 are whole pounds, with no pence.
- The dates in your formulas match the VAT period you are filing.
Swift VAT Pro works out Box 3 and Box 5 for you and checks every box before anything goes to HMRC.
Upload your CSV and submit, from £5 a month
Swift VAT Pro reads the Box 1 to Box 9 layout, works out Box 3 and Box 5, checks every box and sends your return to HMRC.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
You do not need accounting software to file from a spreadsheet. Keep your records in tabs, let formulas total the nine boxes, save a CSV and upload it to bridging software. That keeps you within the Making Tax Digital rules.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against HMRC VAT Notice 700/22 (digital links), VAT Notice 700/12 and Swift VAT Pro's CSV format. November 2026.
Can I submit my VAT return from Excel?
Can I use Google Sheets for Making Tax Digital?
Is copying figures from a spreadsheet allowed under MTD?
What format should my VAT CSV be in?
Do Boxes 6 to 9 need to be whole pounds?
Upload your CSV and submit, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019