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EC sales lists

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HMRC has published new guidance How to report sales of goods from Northern Ireland to the EU for VAT from 1 January 2021. From 1 January, VAT-registered businesses in the UK supplying goods from Northern Ireland to VAT-registered customers in an EU country must continue to inform HMRC about those supplies using an EC sales list with the following details:

  • details of each EU customer;
  • the sterling value of the supplies made to the EU customer; and
  • the customer’s country code.

Businesses have until 21 January 2021 to submit EC Sales Lists for sales of goods and services that were made from the UK to the EU on or before 31 December 2020. Notice 60: Intrastat general guide has also been updated accordingly.

Issue: 1515
Categories: News