Commentary

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

Part V16 Forms and other HMRC material

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

Revenue & Customs Brief, Issue 53. 22 October 2008

This article publicises a new requirement that businesses provide us with EC Sales Lists for certain taxable supplies of services from 1 January 2010. This requirement affects all UK businesses that make taxable supplies of services to business customers in other EU countries where the customer is required to account for VAT under the reverse charge procedure.

Background

A package of changes to the EC VAT system was agreed by EU Finance Ministers in December 2007 and adopted in February 2008. The changes will modernise and simplify the current rules relating to cross-border supplies of services and to the recovery of VAT on purchases made in other EU countries. The changes will take place between 1 January 2010 and 1 January 2015 and we will consult on the UK implementing legislation later this year. The package

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