HMRC Guidance: How to report EU sales made on or before 31 December 2020 for VAT

Find out how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List.

Contents

1. Overview
2. When to complete an EC Sales List
3. The simplified EC Sales List
4. Sending separate EC Sales Lists for different parts of your business
5. How to send your EC Sales List to HMRC
6. How often to submit your EC Sales List
7. Deadlines for sending your EC Sales List
8. How to complete an EC Sales List
9. Call-off stock
10. Zero rating supplies of goods
11. Checking EU VAT numbers
12. Calculating the total supplies to a customer
13. How to complete your EC Sales List using the online form
14. Logging in and submitting your EC Sales List using bulk upload
15. How to complete your paper EC Sales List
16. The EC Sales List header field
17. Totals and declaration
18. Data entry
19. Entering the value of supplies
20. Correcting errors on your EC Sales List

Source gov.uk