Box 8 on a VAT return should only record the sale of goods to EU countries. It is a common error to include the supply of services. However, all goods and services supplied to VAT-registered customers in another EU country must be reported using an EC Sales List.

If you’re a VAT-registered business in the UK supplying goods or services to VAT-registered customers in another EU country, you must tell HMRC about those supplies. Use an EC Sales List (ESL) to show:

  • details of each your EU customers supplied in the reporting period
  • the sterling value of the supplies you have made to them
  • the customer’s country code

HMRC website gives detailed instructions on completing the EC Sales List.

Zero rating supplies of goods 

As long as you meet certain conditions you can zero rate your supplies of goods to VAT-registered customers in other EU countries. You must show a valid VAT registration number for your customer on both your customer invoice and your EC Sales List.

You will not be able to zero rate your sales if you have not got your customer’s valid VAT registration number.

If you would like to discuss completing your EC Sales List or for any queries on VAT to overseas customers, please call Zoe Denning, Rugby on 01788 539000 or Ismail Sidat, Leicester on 0116 261 0061.