EC Sales List and reimbursed expenses

[Lsp54]

Hi, my client provides services to a customer in Italy. In addition to his consulting fee he gets some expenses reimbursed. Should these expenses be added to the sales total for the purposes of the EC sales list?
Thanks very much for reading this. Any advice is much appreciated.

[les35]

Reimbursed expenses form part of the value of the supply for VAT and ECSL purposes. The net value must therefore include the expenses.

[Lsp54]

Thanks very much for this reply. Much appreciated.