If you’re a VAT-registered business in Northern Ireland supplying goods and services to VAT-registered customers in an EU country, you must tell HMRC about those supplies. In Sage 50 Accounts you can produce an EC Sales List.

NOTE: In England, Scotland and Wales, after submitting your last EC Sales list up to 31 December 2020, you do not have to submit your EC Sales list in the future. In Northern Ireland, under the Northern Ireland protocol you still have to continue to submit your EC Sales list for goods only after 31 December 2020.

The EC Sales Lists all invoices and credits that are:

• Posted with an EC Sales List tax code, T4 and T22 by default.
• Posted to customers who're VAT registered in other EC member states, if their record includes a valid VAT number and EC country code.

You can find out more about when to complete an EC Sales List by visiting GOV.UK

Create and save your EC Sales List

1. Click VAT then click EC sales.
2. The VAT Registration No and Branch Identifier boxes contain details as entered in Company Preferences. To check click Settings then click Company Preferences and click VAT.
3. Click the Period Ref drop-down and click the required period.
   
   EC Sales List periods are defined as either a month, or fixed calendar quarters.
   
   For example, Qtr 1 = January, February and March. Use the blank option when you want to run a Return that isn't either for a month or a quarter.
   
   
4. To calculate the EC Sales List in the period From and To boxes enter the start and end dates.
5. Click Calculate.

The list appears showing the EC VAT registered customers who've received sales invoices or credits with an EC tax code, from you in the reporting period. It shows the following details:

Check your EC Sales List and flag transactions for triangulation

1. To see a breakdown of the individual transactions for one customer, in the Total value of Supplies (£) column, click the drill-down button .
   
   The EC Sales List Transactions window appears showing the following information for each transaction:

   A\C	The customer's account reference.
   Type	The type of transaction, either Sales Invoice, SI, or Sales Credit, SC.
   No.	Transaction number taken from the audit trail.
   N/C	Nominal code.
   Date	Transaction date.
   Ref	Transaction reference.
   Details	Transaction details.
   Amount	Transaction amount.
   Triangulated?	Select this check box if the transaction was triangulated. Triangulation is defined by HMRC as "the term used to describe the chain of intra-EC supplies of goods involving three parties. But instead of the goods physically passing from one to the other, they are delivered directly from the first to the last party in the chain." For example, a UK based company buys goods from a VAT Registered Trader in France and then subsequently sells the goods on to a third party that's VAT registered in Italy. The goods never enter the UK and are shipped directly from France to Italy.

2. To save any changes to the EC Sales List Transactions window click Save.
3. To submit the EC Sales List to HMRC click Yes.

To see a list of online submission errors and solutions, please refer to our guide.

Print your EC Sales List

1. Click VAT and select the EC Sales List you want to print then click EC sales and click Print.
   
   If you want to print a full break down of the EC Sales list individual transactions, select the EC Sales Details check box.
   
   
2. Select the required output type then click Run.
   
   

CAUTION: The printed EC Sales list isn't suitable for postal submission to HMRC. If you aren't making an electronic submission of EC Sales List data, your figures should be copied from the printed report to the EC Sales List provided by HMRC.

Reasons why transactions don't appear on your EC Sales List

For a transaction to appear on the EC Sales List, certain criteria must be met. Read more >

Next steps

Submit your EC Sales List >

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