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EC Sales List


The EC Sales List (ECSL) is a return that is made in addition to your regular VAT return that requires you to list the values of any supplies made to clients situated in another EC Member State. Typically the EC Sales List will include the following information.
  • The client's established country code
  • The client's VAT number
  • The total value of supplies made in GBP to that client

The information supplied on the ECSL is used by the tax authorities in various EC Member States to reduce VAT fraud by ensuring that the business to whom the goods are being supplied are accounting for their VAT correctly. The details are also used to compile anonymous statistics on intra-EU supplies.

If you have a figure on Box 8 of your VAT Return you will automatically be issued with an ECSL to complete. --Latest--