If you are a VAT-registered businesses in the UK, you must provide HMRC with details of goods and certain services supplied to a VAT-registered customer in another EU country. This is known as an EC Sales List. You will be required to submit the details on what’s known as an ESL.
This contains details of:
- your customer
- the relevant country code
- the value of the goods and/or services
The information you give on the ESL is used by the tax authorities to check that the businesses you’ve supplied your goods and/or services to, are dealing with the VAT correctly. At Slaven Jeffcote our expert team can complete this ESL on your behalf and save the hassle and time of the necessary paperwork. Not only this, but we will ensure that you are meeting your legal obligations.
Who should complete an EC Sales List?
You’ll need to complete an ESL if you’ve done any of the following:
- Filled in Box 8 of your VAT Return – HMRC will automatically send you an ESL to complete.
- Supplied any goods to a VAT-registered business in another EU country.
- Moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own in another EU country.
- Given a VAT-registered customer in another EU country a credit note for goods – even if you didn’t supply them with any goods in this period.
- Sold goods to a VAT-registered customer in another EU country (outside the UK) but didn’t actually handle the items. You arranged for your supplier, who’s located in one EU country, to send the goods directly to your customer.
- Supplied services to a VAT-registered EU businesses, where the place of supply is the customer’s country and the supply is subject to the reverse charge in that country
To find out more about our services please call our expert team on +44 (0)207 399 3100