EC Sales List: General overview

 In Advice

What is an EC Sales List?

An EC Sales List includes information on all sales and transfers of goods or services to any VAT registered companies in the United Kingdom which supply goods or services within the European Union.

EC Sales List includes information such as EU customer’s country code, details about your EU Customer’s and the total value of the all EU supplies made (in sterling).

When do I need to complete an EC Sales List?

EC Sales List needs to be completed:

  • If your company sells goods or services to a VAT-registered EU business or moves its own goods/services to a VAT-registered branch, office or subsidiary of its own that operate in another EC country
  • If your company supplies services to a VAT-registered EU business and provides a VAT-registered business in another EC country with a credit note for goods or services even if it did not supply them with any goods in this period.
  • If your company supplies goods or services to VAT-registered business in other EC countries, even if it hasn’t invoiced them (exemption: samples for VAT purposes).

Important: If a company has not supplied any goods or services to VAT-registered customers in another EU country – a company does not need to complete an EC Sales List.

How do I send the company’s EC Sales List to HMRC?

You can send the company’s completed EC Sales List online or completing it on paper (use form VAT101(A) which must always be sent with a signed form VAT101).

How often to submit your EC Sales List?

  • Once a month If your business supplies goods with the total value of it over the £35,000 threshold in the current or 4 previous quarters.
  • Once in a quarter If your business supplies goods which is under the £35,000 threshold in the current or 4 previous quarters
  • Once in a quarter if your business provides services and only if those services are subject to the reverse charge in the EU customer’s country (you always can choose to send it every month)
  • Once a month for all supplies or goods, and quarterly for services if your business supplies goods and services where a company is required to send monthly lists for the company’s goods

What are the deadlines for sending EC Sales List?

It is within 14 days if you are completing it on paper and within 21 days for online submissions.

 

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