VAT Investigation discrepancies between sales report and transactional report

I have noticed discrepancies between the sales report download and transaction report download

If you download a sales report from the sellers hub and then download a transactional report from the payments/reports section then the information does not match.  How is this possible?  And which is accurate?  Within the VAT return you have to complete total sales for the period.  

The sales report I assumed was accurate??  but the transactional report shows "orders" and "refunds".  Taken both into account neither match up.  

 

If there any advice as to what report contains total sales as required by HMRC? 

 

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