Businesses which supply VAT registered customers in other EU Member Stated must submit EC Sales Lists to HMRC.( Notice 725, para. 17.1 (2016 edn)).

The EU sales list must state (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 22(3)):

1customers' VAT numbers, prefixed by the member state of destination’s alphabetical code ; and

2the aggregate value of supplies made to each customer in the period covered; and

3a transaction code which indicates whether goods or services were supplied, whether the sale was by an intermediate supplier in a triangular transaction or whether the transaction concerns call-off stock (¶65-340, ¶65-360).

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