VATNIEU7200 - Record keeping, reporting and accounting: the VAT return
Boxes 2, 8 and 9 of the VAT return apply to intra-single market supplies. Acquisition VAT is accounted for in box 2 and the values of goods supplied and acquired are declared in boxes 8 and 9 respectively. For more information about this see Notices 700/12 (Filling in your VAT return) and 725 VAT on movements of goods between Northern Ireland and the EU.