If you’re a VAT-registered business in the UK that supplies goods and certain services to a VAT-registered customer in another European Union (EU) country, you’ll have to tell HM Revenue & Customs (HMRC) about the supplies by completing and EC Sales list.

You need to complete an EC Sales List showing details of each of your customers in the EU and the value (in sterling) of the supplies you’ve made to them in the period. If you haven’t made any supplies (or issued any credit notes) you do not need to submit an EC Sales List and the online service will not allow you to submit a nil return.

The EC Sales list contains details of your customer, the relevant country code and the value of the goods or services.

In you need help with your EC list, or to find out if you need to complete one, contact us and we can talk you through it.