Does EC sales list still need to be submitted?
For the export of goods or the supply of services made to EU businesses on or after 1 January 2021, you will not need to submit an EC Sales List (ESL) . You will have until 21 January 2021 to submit ESLs for sales made before 1 January 2021.
Where do I post my EC sales list to?
You need to sign the paper form then post it to HMRC, ECSL, Comben House, Farriers Way, Liverpool, L75 1AY. We recommend you keep a copy of the completed form for your records. If you require further information about completing an EC Sales List, please get in contact or take a look at HMRC guidance.
How do I submit an EC Sales Agent?
They’ll need to:
- Sign in to HMRC Online Services and enrol for either EC Sales List or Reverse Charge Sales List – they’ll need to use the VAT registration number for their business to do this.
- Sign in to their Government Gateway account.
- Go to ‘manage services’.
What is the difference between EC sales List and Intrastat?
Intrastat is a statistical return and EC Sales list is a tax return. Intrastat is sent to customs and statistical authorities whereas EC Sales is submitted in the portal of your usual tax returns. Services: Intrastat does not include the supplies of services to other EU countries, while the EC sales list does.
Can an agent register a client for self assessment?
Register for Self Assessment Once registered they get a Self Assessment Unique Taxpayer Reference (UTR). Agents’ clients must also register for Self Assessment themselves – the agent cannot do it for them.
Where do I send my fbi2 form?
Please send the completed form to: HM Revenue & Customs Central Agent Authorisation Team Benton Park View Longbenton NEWCASTLE UPON TYNE NE98 1ZZ If your agent is registered, they can use the Online Agent Authorisation service to complete this authorisation online. It can save time and reduce the chances of error.
What are EC sales list?
An EC Sales List (ESL) is a report that has to be sent to HMRC by VAT-registered businesses who sell goods and services to other businesses in the wider EU.
