01/12/07

How do I report my EU sales for VAT?

If you’re a VAT-registered business in the UK supplying goods and services to VAT-registered customers in another EU country, you must tell HMRC about those supplies. Use an EC Sales List (ESL) to show:
• details of each of your EU customers
• the sterling value of the supplies you’ve made to them
• the customer’s country code

Find out how to report supplies of goods and services to VAT-registered customers in another EU country using an EC Sales List at https://www.gov.uk/guidance/va...