Im having a bad hair day re EC sales list.
If we sell goods to a customer in France, who is EU VAT registered we put on the EC sales list. Easy.
If we sell to a UK customer, despatch to France, who provides a French EU VAT number (Valid), we have not been putting them on the EC sales list. Is that OK?
Same for Switzerland based customer who has provided an EU VAT number for the Netherlands (the place to which goods are being removed), ok to leave off EC sales list?
Both OK to be zero rated / described as EC dispatches ?
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Thanks, So generally any zero rated (ec exempt) sale of goods shipped to an ec member state from the UK should appear on ec sales list, even if the customer invoiced is not one of the other 27 member states?
Correct. Even if you don't invoice for the goods, they go on the ESL
You’ll need to complete an ESL if you’ve:
filled in box 8 of your VAT Return; HMRC will automatically send you an ESL to complete
supplied any goods to a VAT-registered business in another EU country (this applies even if you didn’t invoice for them, unless they count as samples for VAT purposes)
moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own in another EU country
given a VAT-registered customer in another EU country a credit note for goods, even if you didn’t supply them with any goods in this period
sold goods to a VAT-registered customer in another EU country and arranged for your supplier, who’s located in one EU country, to send the goods directly to your customer (this is triangulation)
supplied services to a VAT-registered EU businesses and that business accounts for the VAT (this is the reverse charge)