EC Sales List

Post-Brexit EC Sales for UK Companies selling from the UK to EU are not required in the UK but in some circumstances may be required in an EU Country instead

If you’re a VAT-registered business in the UK supplying goods and services to VAT-registered customers in an EU country, you must tell HMRC about those supplies.

You must use an EC Sales List (ESL) to show the details of each of your EU customers, The sterling value of the supplies you made to them and the customer’s country code.

When to complete an EC Sales List

You’ll need to complete an EC Sales List if you have:

  • Filled in box 8 of your VAT Return (HMRC will automatically send you an EC Sales List to complete)
  • Supplied any goods to a VAT-registered business in an EU country (this applies even if you did not invoice for them, unless they count as samples for VAT purposes)
  • Moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own in an EU country
  • Given a VAT-registered customer in an EU country a credit note for goods, even if you did not supply them with any goods in this period
  • Sold goods to a VAT-registered customer in an EU country and arranged for your supplier, who’s located in an EU country, to send the goods directly to your customer (this is triangulation)
  • Supplied services to a VAT-registered EU businesses and that business accounts for the VAT (this is the reverse charge)

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