EC sales list

[wood1e2]

Hi,

We have just been sent an VAT EC Sales List for the period 1 July 2010 to 30 sept 2010...we have never filled these in before.

Are they no mandatory? Has something changed in the way sales to the EU are reported?

 

[Figurate]

Did you have a value in Box 8 of your VAT return? (that's the usual, but not only way that the need for an EC Sales List is picked up by HMRC)

For background info on the EC Sales list have a look here:
http://www.hmrc.gov.uk/vat/managing/international/esl/reporting-esl.htm

For how to fill one in, have a look at http://www.hmrc.gov.uk/vat/managing/international/esl/submit-esl.htm

They are normally fairly straightforward, although you will need the VAT number for your customer(s)

Thanks
Louise

 

[wood1e2]

Hi,

Many thanks for that, but no there was no EU Sales in that period, there was in previous.

Also what got me thinking was all the changes that seem to be floating around regarding EU VAT and 'reverse charge'?

So does the sales to comapnies in EU countries still work the same way? ie no VAT if they are VAT registered?