VAT EC Sales Lists - anyone do them?

Participant · 17 Jan 2011 at 08:58

Morning, hopefully someone on here might be familiar with this scenario...

Imagine that company A sends an engineer to say Germany, to perform a service on an installed machine.

Company A invoices company B for this service. Company B are based entirely in the UK but have EC customers. Company B therefore 'belongs' in the UK.

So...UK company B orders a service from UK company A to be performed for a customer in Germany.

My question is: from an EC Sales Lists point of view, as far as company A is concerned, am I right in thinking there is no EC Supply by company A, as the customer is company B, who belong in the UK?

All I can find on Business Link and HMRC are references to triangulated goods not services.

I can call HMRC, but there's always a massive wait on a Monday morning and they're often sketchy with things like this.

Many thanks.

daver · 17 Jan 2011 at 10:24

Company B should be including it on their EC sales list/Intrastat reporting. I presume company A is charging VAT to company B, but when Company B charges their customer they won't charge any VAT. This is the point of the EC Sales list reporting as it reports on interstate goods/services that have not had VAT charged on them. So company A will not have to report the transaction on the EC sales list.

[FnG]magnolia · 17 Jan 2011 at 11:05

Um, isn't this what you do as a profession?

Participant · 17 Jan 2011 at 13:07

daver said:
Company B should be including it on their EC sales list/Intrastat reporting. I presume company A is charging VAT to company B, but when Company B charges their customer they won't charge any VAT. This is the point of the EC Sales list reporting as it reports on interstate goods/services that have not had VAT charged on them. So company A will not have to report the transaction on the EC sales list.

Ok thanks. I've actually already submitted it on this basis so hopefully it's correct.

[FnG]magnolia, many thanks for your valuable contribution.

Gooner14 · 17 Jan 2011 at 13:18

My understanding from the Accountants I've spoken to about this is as far as HRMC is concern it's a UK Sale for Company A, so VAT should be charged, no intrastat should be done by Company A.

At least that's what I've done on mine in the past.

Participant · 17 Jan 2011 at 13:31

Well we charged VAT of course to company B. And Intrastat is something else.

Was hoping for some kind of discussion of the new place of supply laws for services and how triangulation fits into this.