Export to Russia - VAT ECSL Intrastat

Discussion in 'International Business' started by K Birt, Jan 28, 2018.

  1. K Birt

    K Birt UKBF Newcomer Free Member

    2 0
    I am working on completing intrastat and am confused about some sales to Russia

    Some sales in my system were made to a Russian company but delivered to Lithuania.

    These sales appear in the system generated VAT report under "Total Value of EC Sales"
    They also appear in the EC Sales List report

    I'm not clear if they should be included in Intrastat
    My understanding is the totals reported in Intrastat should match VAT and ECSL submissions but there is no Intrastat country code for Russia

    I would appreciate any help on this
     
    Posted: Jan 28, 2018 By: K Birt Member since: Jan 28, 2018
    #1
  2. Highland Spring

    Highland Spring UKBF Regular Full Member

    136 9
    If the physical goods or services are supplied to a company in Lithuania then its an EU sale, otherwise no one would need to charge VAT and would just register offshore somewhere.
     
    Posted: Jan 28, 2018 By: Highland Spring Member since: Jan 20, 2018
    #2
  3. K Birt

    K Birt UKBF Newcomer Free Member

    2 0
    Thanks for your reply Highland Spring.

    The company we are selling to is a Russian company.
    It looks like the delivery address in Lithuania is a freight forwarding company who move the goods on to Russia presumably.

    So does this make it an export which should not be reported on EC sales list and intrastate?
     
    Posted: Jan 28, 2018 By: K Birt Member since: Jan 28, 2018
    #3
  4. KiterSeb

    KiterSeb UKBF Newcomer Free Member

    3 0
    If you're invoicing a Russian customer and shipping to a freight forwarder only then either you need to get EX1 from the shipper to show goods were shipped onwards and out of the EU (and not charge VAT) or if you can't get the EX1 then you'd need to charge VAT on the sale.
     
    Posted: Feb 8, 2018 By: KiterSeb Member since: Feb 8, 2018
    #4