The guidance below is no longer applicable to businesses trading in 'Great Britain' (i.e. the United Kingdom excluding Northern Ireland) from 1 January 2021.
Businesses selling goods from Northern Ireland to EU VAT registered businesses will still need to complete an EC Sales List. For further information on VAT on sales of goods from Northern Ireland to the EU after Brexit, please refer to Sale of goods to the EU (from Northern Ireland only).
Please note that the information on this page is for general guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. Please refer to HMRC guidance for details of your obligations for EC sales lists.
If you are registered for VAT in a European Union country (or a VAT registered business selling goods from Northern Ireland to VAT registered EU customers), you are required to submit an EC Sales List to your tax authority if you sell goods or services to VAT registered customers in European Union countries. To display the EC Sales List report, choose the EC Sales List command from the Display menu. The report includes zero rated invoices whose Type of sale (for VAT purposes) option is set to Sale of goods to the EU or to Zero rated EU services.
There is an option in the report window to export the report.