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VAT Return and EC Sales List transactions

Exported transaction treatment

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I have some confuse over some sales treatment but can’t identify the correct answer after an internal discussion.

The invoiced customer is non-eu (and non eu vat registered) but the supply goes direct to the EU.

Should this be recorded on the VAT return as EU turnover as the delivery/supply takes place in the EU (I don’t believe it would)?

Should the supply be included on the EU sales list as it was supplied in the EU despite technically being sold outside the EU?

Many thanks in advance.

Replies (7)

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By Wanderer
28th May 2020 03:22

Goods or services?
B2b or B2C?
Why are they going to the EU and what's happening to them there?

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By Charles Pratt
28th May 2020 07:01

Hi thanks for the reply

These are finished goods to the customer which is always a business.

Mostly to the end customer but in some instances is a distributor.

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By Sinclair_Scotchmere
28th May 2020 07:50

EU sale as goods delivered there, location of company being invoiced is red herring. However as no EU vat number, UK vat should be charged and doesn't get reported on EU sales list. At least that is my take on it.

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Replying to Sinclair_Scotchmere:
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By Echo761
28th May 2020 10:26

Correct. As the EC Sales list requires an EU VAT Number it cant be recorded on the EC Sales list... that doesn't mean to say the non-inclusion is correct.

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By Charles Pratt
02nd Jun 2020 20:39

And presume also therefore not reported on Intrastat?

Many thanks all

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By tom123
03rd Jun 2020 08:14

Are there not triangulation rules to follow here?

Never had the misfortune to have to need them, but I always assumed the reports followed where the goods moved, regardless of invoiced customer?

I would certainly be expecting to put them on Intrastat, even if I couldn't find a way of putting them on EC sales.

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Replying to tom123:
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By Echo761
03rd Jun 2020 08:37

Agreed, Intrastat records the movement of goods to/from the UK to/from the EU (subject to certain levels).
The initial question started out relating to the VAT return, then the EC Sales list.. and now Intrastat. As I mentioned in my earlier reply "... that doesn't mean to say the non-inclusion is correct [in the EC sales list]".
This is the danger of this site, it can end up similar to a "man down the pub told me". Picking the outcome that best suits the person asking the question.. not necessarily the answer which directly replies to the question asked.
This situation requires written advice (after reviewing the full details) and cannot simply be answered by piecemeal questions and answers.

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