VAT information for EC Sales Lists
FOREIGN DISTRIBUTIONS ONLY
If you are registered for VAT in the UK our understanding is as follows:-
- If you receive a foreign distribution from us which includes organisations within the EC you will need to complete an EC sales list/VAT 101 form.
- You can find the form here. Alternatively you can go onto the HMRC website and use their search box and type in ‘VAT 101.
- The date you receive the distribution from us is the date to be used for determining which calendar quarter the distribution is included in (i.e. Jan/March, April/June etc.)
- Quarterly EC Sales lists have to be sent to HMRC Revenue and Customs within 14 days rom the quarter end or 21 days if submitted online.
- The EC sales list only refers to organisations within the EC. For instance, distributions from Norway or Switzerland would not be included.
To complete the form follow the points below:
- There is NO branch/subsidiary identifier.
- The period reference is the end of the relevant quarter
- The period of services is the start and end of the quarter
- You are returning a list of Services not goods.
- To complete payment details - each organisation should be listed separately with the country code and the VAT number for the organisation which needs to be entered on the list. You can find the list of VAT numbers for the individual organisations here. There are, for instance, two Belgium and two French organisations which should all be entered separately when completing the form.
- Only the totals for each organisation should be included, not each individual amount.
- The payment indicator is 3.
The completed form should be sent to:
HM Revenue and Customs
These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.
Dated - March 2011.