DEFINITION
The EC Sales List is a periodic return in which a business lists the goods (and certain services) it sold to VAT-registered customers in other EU countries. For each customer it gives the customer's VAT number and the total value of the supplies in the period.
It is filed with your own tax authority, monthly or quarterly depending on the country and the amounts. Tax authorities exchange these lists: what you report as sold is compared with what your customer reports as bought. A mismatch, a wrong VAT number or a missing customer is one of the most common triggers for questions about your 0% intra-EU sales.
Since 2020, filing a correct EC Sales List is itself one of the conditions for applying the exemption.
HOW KOLIBRA HELPS
Kolibra keeps each intra-EU sale with the customer's VIES-verified VAT number, the invoice value and the date, and exports monthly sales journals for your accountant. The list itself is filed with your tax authority.
Check each customer number before it goes on the list with the free EU VAT number check.