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Box 6 VAT return Construction Industry

What value should be included in box 6 - Application for payment, certified value or payment value?

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Box 6 states "Show the total value of all your business sales and other specific outputs but leave out any VAT" What is this value if you are in the construction industry? The Application for payment, the certified value or the payment value and when should it be included.

For example: The application is made in June, the certified value July (Invoice may be raised at this point) and payment August  - which month will include the sales value.

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By stepurhan
07th May 2019 13:48

It is the amount related to what you are putting in box 1 plus any zero-rated work that meets the same criteria. How are you determining what goes in that box?

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By lionofludesch
07th May 2019 17:31

Invoiced value, excluding VAT.

Whether that should be before or after retentions is a moot point. Imho, depends how they're invoiced. However, Box 6 has never been at the top of my list for accuracy. Near enough is good enough.

Are you on standard accounting or cash accounting ?

In your example, if you're on standard accounting, July. If you're on cash accounting, August.

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