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EC Sales Lists for zero rated services

EC Sales Lists for zero rated services

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Simple question, but I am getting conflicting answers. Client's sales are all zero rated. Do these have to be reported on the EC Sales List, even though there is no VAT involved?

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By Les Howard
03rd May 2017 18:39

An ECSL is required for B2B supplies of services which fall into the General Rule. The customer is in the EU and has provided his VRN to the Client. No VAT is charged, but the sale has to be reported.

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By tom123
03rd May 2017 18:58

Out of interest (purely) what type of services attract zero rating? - education?

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Replying to tom123:
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By ColinNibbs
04th May 2017 09:50

Shipping repairs - with qualifying vessels.

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By NeilRH
04th May 2017 09:05

The issue with zero rated supplies is that they are in effect "VATable", it's just at 0%!

As a result, these supplies are regard as part of the VAT transactions of the business as a standard rated transaction would be.

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By ColinNibbs
04th May 2017 10:04

Thanks for all the comments - guess what - HMRC told me there was no need to submit EC Sales Lists in these circumstances!

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By shaun king
04th May 2017 12:00

HMRC are wrong!! EC Sales Lists allow other Member States to check whether acquisition tax has been accounted for correctly. Eve though it is a Zero rated service here that may not be the case in the recipient Member State.

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