EC SALES LISTS
From 1 January 2021 sales of services made to EU VAT registered businesses will no longer be reported on an EC Sales List. Any sales made to EU VAT registered businesses before 1 January 2021 should still be reported on an EC Sales List as normal. The final EC Sales list for periods ended 31 December 2020 must be submitted by 21 January 2021 if submitted online or 14 January 2021 for paper submissions.
If your company makes digital sales to consumers (non-business customers) in the EU you will need to decide how to declare these as the UK’s VAT MOSS (Value Added Tax: Mini One Stop Shop) service will not be available from 1 January 2021.
There are two options to declare these sales, either register for VAT in each EU member state sales are made to or register for VAT MOSS in another EU member state.
If you register for VAT MOSS in an EU member state the registration needs to be made by the 10th day of the month following the first sale to an EU customer. For example if the first sale is made on 3 January 2021 the registration needs to have taken place by 10 February 2021. Registration in an EU member state cannot take place before 1 January 2021.
If you do opt to register for VAT MOSS in an EU member state consider the language used in the country as all forms will be in the language of the country. Ireland may be a good choice for this reason.
If you opt to register for VAT in an EU member state not using VAT MOSS then you must register in each member state in which digital sales to consumers in that state are made.
If you have any questions or need any assistance with VAT please contact Yvonne Collings at
[email protected] or call 01243 782 423!