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Sales and services to EU countries

February 15th, 2010

If you are VAT-registered and supply goods or services to other businesses in the European Union, you must report details of those sales to HMRC.  You do this by completing an EU Sales List (ESL) and you can register to do this online.

The requirement to report the supply of services came into effect on 1 January 2101 and can be a complex area.  There is help available from HMRC on their website at

http://www.hmrc.gov.uk/vat/managing/international/esl/reporting-esl.htm#2

The content of this article is for general information only. It should not be relied on and action which could affect your business or personal circumstances should not be taken without appropriate professional advice.