Help needed completing box 8 of VAT Return

[Leesalad]

I am in the process of completing my first VAT return. In BOX 8 of the return it asks for

"Total value of all supplies of goods and related costs, excluding any VAT, to other EC Member States"

Guidance on the same question also asked you to complete a 'EC Sales List' (ESL) for the supply of goods to a VAT-registered customer in another European Union (EU) country

I have a online shop that sells to individuals... Initially I presumed that I had input the sales I make to private customers in other EU states. However do I only need to complete box 8 if I sell to VAT-registered customers in other EU countries?

 

[Robert Pearce]

No, you would need to include sales to unregistered customers in other EU states if the value of your distance sales has exceeded the distance selling threshold of that country.

See VAT Notice 700/12 for more details about what should be included in Box 8:

http://customs.hmrc.gov.uk/channels...cument&columns=1&id=HMCE_CL_000070#P267_17633

Here is a list of the distance selling thresholds, as at March 2011, from the European Commission website:

http://ec.europa.eu/taxation_custom...at/traders/vat_community/vat_in_ec_annexi.pdf

 

[Graeme at Cater and Co]

Just to elaborate on Robert's response,

The values you enter into Box 8 should equal what you enter onto an EC Sales List, and an EC Sales List can only be completed if you have the customer's VAT registration number. That therefore suggests (to me) that only sales to VAT registered companies should go into Box 8.

The point about also including sales to customers above the distance selling threshold is only relevant because once you cross over these thresholds you are required to register for VAT in that country - ie you have a VAT number to enter onto your EC Sales List!

I think, Leesalad, that for your purposes you are correct to only enter a figure into box 8 if they are VAT-registered. Any other sales to individuals in the EU should include VAT and be entered into boxes 1 and 6 as normal.

Just be sure to monitor your sales levels, and regularly refer to the link provided above, as the thresholds can change!

Many thanks
Graeme