A limited company registered for VAT is required to submit EC Sales List, the form VAT101 with HM Revenue and Customs (HMRC) if you make sales to VAT-registered customers from the EU member states with effect from 1 January 2010. However, the UK government announced no EC sales list after Brexit. The UK officially left the EU (Brexit) on 31 January 2020 with a transition period up to 31 December 2020.
You must include the following information in your EC sales list.
- Every EU customer’s contact details
- The value of sales
- Your customer’s VAT registration number including the country code
You must check the VAT registration number given by your customer is valid and that they are actually based in the EU.
How often you have to submit your EC sales list with HMRC is dependent on your business supplies.
| Your business supplies | Your sales value | Submit EC Sales List |
| Goods | more than £35,000 limit in the current or 4 previous quarters | monthly |
| Goods | Less than £35,000 in the current or 4 previous quarters | quarterly |
| Services that are subject to the reverse charge in the customer’s country | N/A | Quarterly or monthly |
| Goods and services where you are required to send monthly lists for your goods | N/A | monthly for all suppliers or goods Quarterly for services |
If you apply to HMRC to file your EC Sales list once a year if your business:
- Yearly sales is less than £145,000
- Yearly value of supplies to other EU countries is less than £11,000
- Your sales exclude New Means of Transport
If you only supply goods with value not more than £11,000 and the supplies do not include New Means of Transport and your yearly sales are less than £93,500, you may apply to submit a yearly return.
You may submit your EC sales list online or by paper. If you do it online, you have 21 days to submit and if you do it by paper, you have 14 days to file it.
Other compulsory filings for a limited company
Your company must also deliver the following documents to Companies House every year:
- Confirmation statement
- Company accounts
- Notify Companies House if there is a change in your company’s details such as new director appointment etc.
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