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Where Taxpayers and Advisers Meet

EC Sales List

Phil0867
Posts: 2
Joined: Thu Jul 23, 2020 10:59 am

EC Sales List

Postby Phil0867 » Thu Jul 23, 2020 11:05 am

Hi
I have a scenario where we have a Polish customer who has placed an order (we are a UK company), this order will be delivered to their location in Sweden, and be invoiced to their office in the US. Which of these locations determines whether or not this should appear on an EC sales listing?
Regards
Phil

Trevor S
Posts: 64
Joined: Tue Jan 01, 2019 12:37 am

Re: EC Sales List

Postby Trevor S » Sat Jul 25, 2020 9:16 am

I'm assuming that you are only based in the UK, and that the recipient in Sweden is your customer (not your customer's customer).

For VAT purposes, this is a supply of goods from the UK to Sweden. The fact that the order was placed from a Polish branch and the invoice is to be sent to a US branch is irrelevant - it's the movement of goods that is important.

The EC Sales List is intended to help tax authorities monitor acquisition tax / reverse charge VAT accounting by the recipients of supplies. So I'd assume that it should be done on the same basis.

Your customer should have a Swedish VAT registration, it is these details that you will require.

Phil0867
Posts: 2
Joined: Thu Jul 23, 2020 10:59 am

Re: EC Sales List

Postby Phil0867 » Mon Jul 27, 2020 8:04 am

Hi Trevor
Yes we are based solely in UK and the Swedish recipient is our customer.
Thanks for your response.


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