As a VAT registered business you are required to provide HMRC with details of goods and services supplied to a VAT registered customer in another EU country on the EC Sales List.
This return contains details of your customer, their VAT number, the relevant country code and the value of goods and/or services.
The information you give on the ESL is used by the tax authorities in other EU countries. They use it to check that the businesses you've supplied your goods and/or services to are dealing with the VAT correctly.
For supplies of services only, (or if goods and services do not exceed £70,000 a quarter), you will have to submit an ESL for the calendar quarter, but only if you have supplied goods or services within that calendar quarter.
This return is not something that can currently be filed through the software, but in order to file you will need the following information:
- Customer VAT Registration Number
- Total Value of supplies in pounds sterling
- Indication of either 'Services', 'Goods', or 'Triangulated Goods' (where you didn't physically handle the goods yourself - because you arranged for your supplier to send the goods directly to your customer).