What is an EC Sales List and who must submit one?
An EC Sales List (also called a Recapitulative Statement or Zusammenfassende Meldung in German) is a periodic report submitted to the tax authority listing intra-community supplies of goods and services made to VAT-registered buyers in other EU member states. VAT-registered businesses making such supplies must submit the list monthly or quarterly showing the buyer's VAT number, country, and total supply value. The list is used by tax authorities to cross-check that buyers have declared the corresponding acquisition tax.
What information must appear on an EC Sales List?
An EC Sales List must include for each EU buyer: the buyer's VAT identification number including country prefix, the total value of supplies of goods or services made to that buyer in the period, and a code indicating the transaction type (goods, services, or triangulation). The list must be filed electronically with the local tax authority within defined deadlines (monthly for some countries, quarterly for others).
Frequently Asked Questions
- Must services be included on the EC Sales List?
- Yes, from 2010 onwards, cross-border B2B services where the place of supply is the customer's member state (under the general rule of Article 44 of the EU VAT Directive) must be included on the EC Sales List in addition to goods. Services subject to different place-of-supply rules (e.g., services related to immovable property) may not be included. The service entry uses a different indicator code than goods entries.
- What penalties apply for late or incorrect EC Sales Lists?
- Penalties for EC Sales List non-compliance vary by member state. Germany fines up to EUR 5,000 for late submission. France applies a penalty of EUR 750 per late list. UK (as NI) applies penalties on a sliding scale. The primary consequence of incorrect lists is that they do not satisfy the documentary evidence requirement for zero-rating; if the list data does not match the invoice data, the zero-rate claim on the supply may be challenged.