In my Balance Sheet statement - why the VAT in the expenses shows as a separate entry in VAT control?

Thanks for checking in with us, userdenukumar.

The VAT in the expenses shows as a separate entry in VAT control in the Balance Sheet statement because VAT control is where all of the VAT is stored that makes up your VAT return. The transactions that use a VAT code will post the VAT element of the transaction to this account and this will be used to calculate your VAT return on the applicable dates. Any transactions (such as journals) posting to VAT control directly without a VAT code being used will not appear on the VAT return.

While VAT suspense is where the VAT filing is stored once it is filed within QuickBooks. When you're satisfied that your VAT return is complete, when a filing is made to HMRC, or the period is marked as filed, the value of the return will move out of VAT control. Then, it will move to VAT suspense where it will be stored until payment is made. When a payment is made on the taxes page to record the payment made to HMRC, the money will be removed from VAT suspense, then the selected bank account will decrease by the value of the return. To learn more about sorting out your balance sheet, see the Grow Your Business by Sorting Out Your Balance Sheet article. 

You can check out these VAT-related articles for additional guide and reference:

• Submit a VAT return in QuickBooks Online.
• Adjust your VAT liability.

The Community is always available to help you with any questions you have with QuickBooks. You take care and have a great day ahead!