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EC Sales

If you are based in the Republic of Ireland please see, VAT Information Exchange System (VIES)

EC Sales Lists are submitted to HM Revenue & Customs (HMRC) by businesses. If you make supplies to VAT Registered businesses in other EC member states, you must submit EC Sales Lists to HMRC.

The EC Sales List includes all transactions posted with a T4 or T22 tax code to customers who are VAT registered in other EC member states if their Customer Record includes a valid VAT number and EC country code.

You can submit your EC Sales List on a monthly, quarterly or annual basis depending on if it includes goods or services.

1. Company > Manage VAT > EC Sales.

   Tip: The VAT Registration No and Branch Identifier boxes update with the information stored in your VAT settings.

2. From the Period Ref drop-down list, choose the required month or quarter.
3. In the From and To boxes enter the required date range for the return > Calculate.

4. The EC Sales List shows the following information:

   Country Code	This is the country code from the customer record.
   Customer's VAT Registration No	This is the VAT Registration number from the customer record.
   Total value of Supplies (£)	The total value of invoiced goods or services, less any credit notes using one of the following tax codes: The sale of goods to VAT registered customers, by default this is T4. The sale of services to VAT registered customers, by default this is T22. To mark any of these values for triangulation, click the arrow > Triangulation > Save. Find out more
   p	The pence column always shows 00 as the EC Sales List rounds to the nearest pound.
   Indicator	This is to indicate marked transactions where triangulation has occurred. 0 = Business to business transaction for goods 2 = Triangulation transaction 3 = Business to business transaction for services
   Submitted	Indicates the submission status of each item in the ECSL. Blank = Not submitted Successful = Submitted and accepted Rejected = Submitted and rejected

   Note: Transactions are grouped by a customer's VAT registration number. This means that if you have two customers that are owned by the same parent company, and therefore, they have the same VAT registration number, their transactions are grouped together in the list as a single entry.

5. Save > Yes to submit this to HMRC.