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


Correct