EC Sales List

EC Sales Lists help prevent fraud by allowing EU governments to check that the correct amount of VAT is being declared in cross-border transactions.

You’ll need to file an EC Sales List if: 

• You sell goods from one EU country to a VAT registered business in another
• You sell services to a business registered for VAT in the EU and the reverse charge mechanism applies
• You move goods you own from storage in one EU country to another
• You move goods under the call-off stock simplification (this only applies in some countries, and the simplification will be abolished in 2028) 

How often you have to file an EC Sales List depends on the country where you’re registered for VAT.