Normally due when a UK VAT registered business purchases goods from an EU supplier which would be subject to VAT if purchased in the UK.

Please note the following when you enter the amount:
1. It must be in a numeric format and can be positive, zero or negative.
2. It must not exceed 13 digits:
 11 digits in pounds plus 2 digits for pence , with the addition of a possible minus sign.
3. A thousand comma separator within the figure is not allowed.
e.g. the figure 1,234.00 is invalid. It should be entered as 1234.00 without the comma.