EC Sales List
Table Of Contents
Overview
The EC Sales List (ECSL) is a report used to declare the value of goods sold to VAT-registered businesses in EU member states.
Following Brexit, businesses based in Great Britain (England, Scotland and Wales) no longer need to submit EC Sales Lists. The final reporting period for Great Britain was up to and including 31 December 2020.
Businesses based in Northern Ireland may still be required to submit EC Sales Lists when selling goods to VAT-registered customers within the EU.
The EC Sales List is available from:
Unlike the Intrastat report, the ECSL focuses on the value of transactions rather than product classifications.
Before You Start
The EC Sales List relies on customer information being configured correctly.
Required Customer Setup
For a customer to be included on the EC Sales List, all of the following must be true:
1. The Country Is Marked as an EU Country
The country linked to the customer must have the EU Country option enabled within System Data | Countries.
You can verify your country setup using Health Check, which checks:
- Country records against ISO-3166 standards.
- EU Country settings used for VAT Returns, EC Sales Lists and Intrastat reporting.
2. The Customer Is Marked as an EC Company
Open:
Ensure the EC Company checkbox is ticked.
3. A VAT Number Has Been Entered
Enter the customer's VAT registration number into the Tax Reference field on:
Important VAT Number Information
Important: Khaos Control does not validate VAT numbers entered into the Tax Reference field.
If an incorrect value is entered, such as:
unknownn/a0
Khaos Control will still treat it as a valid VAT number and include it in reporting.
To minimise reporting issues, ensure VAT numbers are maintained correctly.
Validate VAT Numbers
The European Commission provides a free VAT number validation service:
VAT Number Guidelines
Do Not Include the Country Prefix
VAT numbers should normally be entered without the country code.
For example:
| Country | Enter |
|---|---|
| Spain | B12345678 |
| France | 12345678901 |
| Germany | 123456789 |
Do not enter:
ESB12345678
FR12345678901
DE123456789
This is because the country code is reported separately on the EC Sales List.
Greece Exception
Although Greece uses EL as its VAT prefix, the VAT number itself should still be entered without the country code in the Tax Reference field.
Duplicate VAT Numbers
The EC Sales List produces one entry per unique VAT number.
If multiple customer records share the same VAT number:
- Their values will be combined onto a single ECSL entry.
- Khaos Control will display a warning when the report is generated.
This may be correct where multiple companies belong to the same group, but it can also indicate a configuration issue.
Always review duplicate VAT number warnings before submission.
Generate an EC Sales List
- Open EC_Sales_List_Tab" target="_blank" rel="noopener noreferrer">Accounts | Tax (VAT) | EC Sales List.
- Select the required reporting period.
Standard Submission
Choose:
- Quarter
- Year
This is the standard method used for ECSL submissions.
Custom Date Range
If required, select the Date Range option and enter a custom reporting period.
Note: Custom date ranges can be useful for analysis but are not normally used for official ECSL submissions.
- Enter your company details:
- VAT Number
- Branch Number (if applicable)
- Contact Name
- Click Go.
The report will be generated and displayed on screen.
Exporting the EC Sales List
The report can be exported using the CSV Export option.
This creates a file formatted for electronic submission to HM Revenue & Customs.
The report's Reference field is automatically populated using the company code linked to each VAT number, helping identify customers during review and reconciliation.
Understanding the Report
The EC Sales List reports the total value of qualifying goods supplied to VAT-registered businesses in EU member states.
Transactions are grouped by VAT number.
The report does not focus on:
- Product codes
- Commodity codes
- Product classifications
Unlike Intrastat reporting, only customer VAT and transaction values are reported.
Why Figures May Differ from Other Reports
It is normal for ECSL figures to differ from VAT registers and other financial reports.
This is because:
- Private individuals are excluded.
- Only qualifying EC business transactions are included.
- Free items may be included depending on your system configuration.
- Multiple customers may be grouped under a single VAT number.
Additional Information
For detailed instructions on producing and submitting an EC Sales List, see:
You may also find the following articles useful:
Note: Always confirm current HMRC reporting requirements before submitting EC Sales Lists, as reporting obligations may change over time.