You are required to fill in an EC Sales List when you are selling goods or services to European countries (EC) and submit it HMRC. The correct European countries VAT country code must be used in your EC Sales list.
You require to present the following information in your EC Sales List.
- The country you are selling your goods and services to.
- Your EC customers VAT numbers including the EC VAT country code
- The total value of sales
Note that selling goods and services outside the European countries are classified as out of scope. Do not include this in your VAT return or EC Sales List.
EC VAT country code for EC Sales List
The table below shows the format of European countries VAT country code widely used for reporting in the EC Sales List to HMRC.
|Country||VAT code||The VAT number format||VAT in local language|
|1||Austria||AT||U12345678 (9 characters. The first character is always ‘U’)||USt|
|2||Belgium||BE||1234567890 (10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number)||BTW, TVA, NWSt|
|3||Bulgaria||BG||123456789, 1234567890 (9 or 10 characters)||ДДС|
|4||Croatia||HR||12345678901 (11 characters)||PDV|
|5||Republic of Cyprus||CY||12345678X (9 characters. The last character must always be a letter)||ΦΠΑ|
|6||Czech Republic||CZ||12345678, 123456789, 1234567890, (8, 9 or 10 characters. If more than 10 characters are provided delete the first 3 as these are a tax code)||DPH|
|7||Denmark, except the Faroe Islands and Greenland||DK||12345678 (8 characters)||moms|
|8||Estonia||EE||123456789 (9 characters)||km|
|9||Finland, but excluding the Åland Islands||FI||12345678 (8 characters)||ALV, Moms|
|10||France, including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana||FR||12345678901, X1234567890, 1X123456789, XX123456789, (11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters.)||TVA|
|11||Germany, except Büsingen and the Isle of Heligoland||DE||123456789 (9 characters)||MwSt., Ust.|
|12||Greece||EL||123456789 (9 characters)||ΦΠΑ|
|13||Hungary||HU||12345678 (8 characters)||ÁFA|
|14||Ireland||IE||1234567X, 1X23456X, 1234567XX, (8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)||CBL, VAT|
|15||Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano||IT||12345678901 (11 characters)||IVA|
|16||Latvia||LV||12345678901 (11 characters)||PVN|
|17||Lithuania||LT||123456789, 123456789012, (9 or 12 characters)||PVM|
|18||Luxembourg||LU||12345678 (8 characters)||TVA|
|19||Malta||MT||12345678 (8 characters)||VAT|
|20||Netherlands||NL||123456789B01 (12 characters. The tenth character is always B)||BTW|
|21||Poland||PL||1234567890 (10 characters)||PTU, VAT|
|22||Portugal, including the Azores and Madeira||PT||123456789 (9 characters)||IVA|
|23||Romania||RO||12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890, (from 2 to 10 characters)||TVA|
|24||Slovak Republic||SK||1234567890 (10 characters)||DPH|
|25||Slovenia||SI||12345678 (8 characters)||DDV|
|26||Spain, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands||ES||X12345678, 12345678X, X1234567X, (9 characters. Includes one or two alphabetical characters (first or last or first and last.))||IVA|
|27||Sweden||SE||123456789012 (12 characters)||Moms|