The EC sales list, explained.
A statement of your sales to businesses in other EU countries, per customer VAT number.
What it is
The EC sales list, also called the recapitulative statement, lists your supplies to VAT-registered customers in other EU countries. For each customer it gives their VAT number and the total value of what you supplied in the period.
Why it exists
You invoice those customers without VAT, and they report the VAT in their own country. Tax authorities exchange the lists to check that both sides match.
What goes on it
- The VAT number of each customer, including the country code.
- The total value of goods supplied to that customer.
- The total value of services under the reverse charge to that customer.
Common mistakes
- An invalid or missing VAT number on the customer record.
- Totals that do not match the intra-EU box of the VAT return.
- Sales to private persons included by accident.
In erpsoftware.app
The list is built from the same invoices as the VAT return, grouped per customer VAT number, so the two always agree. An invoice to an EU business without a VAT number is flagged instead of silently booked. See VAT return and reverse charge.
This is a general explanation, not tax advice. Filing periods and thresholds differ per country.
Questions and answers
Who must file an EC sales list?
Businesses that supply goods or services without VAT to VAT-registered businesses in other EU countries.
How often is it filed?
That depends on the country and on your volume: monthly or quarterly are the common periods.
Must it match the VAT return?
Yes. The total on the EC sales list should equal the intra-EU supplies in your VAT return for the same period.
Ready for a calm back office?
Try the whole program in the live demo, filled with sample quotes, invoices, books and a VAT return. No sign-up, no email, no credit card.