Hi there, I recently moved to the UK and have registered as self employed and got a VAT number for the business I am running. Basically, my business is buying luxury clothes goods in the UK but mostly other EU countries, to then sell to customers in Japan through a website there. I am trying to figure out what I need to do when it comes to filling in my first VAT return which is due in mid October. Basically, as I believe it with my situation, boxes 1 and 2 on my VAT return will be 0? As I am selling to customers in Japan so no VAT is due on my sales. However, box 2 is kind of confusing me. I pay VAT from my acquisitions of goods in the EU at the time I buy them, so why then would I still owe any VAT on any EU acquisitions? That brings me onto box 4, where I thought I would be able to claim back the VAT I had paid on all of the goods I had bought from EU countries, however it states 'can reclaim on acquisitions of goods from VAT-registered suppliers in other EU member states (this must correspond with the amount declared within box 2)' on VAT notice 700/12 So basically, I cannot put an amount of 0 in box 2 and then put an amount in box 4 for VAT reclaim from EU countries? I remember reading on another government page that goods bought from EU member states for the purpose of reselling (as I am doing), are not VAT reclaimable. I rang up HMRC about this to ask them but the lady on the phone didn't seem to know what I was talking about. Can someone please help me clear this up? Basically, I am confused about what VAT I can or cant claim back and what VAT will be due in my VAT return. As I understand it, I wont be due to pay any at all, and will only have VAT to claim back for all the stock I've bought? Have I misunderstood? Thanks for any help you can provide!!