Please confirm my understanding of EC Sales List.

 

I should be grateful if someone could kindly confirm the following statements about ECSL in the context of a UK Vat registered Solicitor client

 

1. UK Solicitor provides legal services to a Vat Registered Client in the EU  - The place of supply is the EU country and transaction  is reportable on ECSL

 

2. UK Solicitor provides legal services to a Non Vat Registered Business Client in the EU  -     The place of supply is the EU country and transaction is NOT reportable on the ECSL  because EU client is NOT Vat registered.   

 

3. UK Solicitor provides legal services to a private (ie non business) Client in the EU  - UK Vat must be charged.  ECSL is NOT due

 

Thanks for confirmation

 

 

 

Comments
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Correct

stt |

ECSL for previous periods

aadil |

Hi

Nelly |

Thanks Nelly

aadil |