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Do sales of services to EU go in box 8?

EC sales list or not?

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According to HMRC guidance it says specifically that an EC Sales list should be completed for "supplied services to a VAT-registered EU businesses and that business accounts for the VAT (this is the reverse charge)" (

Freeagent does not populate box 8 when you class sales as EU services, they tell us that their compliance experts have looked into it and box 8 should only be completed for sales of goods.

Who is correct?

Replies (4)

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By WhichTyler
10th Mar 2019 14:00

EC sales list =/= Vat return

So both can be (and are) true

Goods in box 8 ( B2b and b2c)
Goods and services (B2b) in esl

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By Wilson Philips
10th Mar 2019 14:04

They both are!

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10th Mar 2019 14:17

But is it not only by populating box 8 in the vat return that HMRC will issue a request for an EC sales list? In my experience nothing in box 8 usually means no EC sales list

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Replying to NH:
By Wilson Philips
10th Mar 2019 14:23

It is true that if HMRC are not aware that an EC Sales List is required then they are unlikely to ask for one.

But that doesn’t relieve the business of its obligation to submit a List if appropriate.

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