Home VAT Registration in EU EC-Saleslist


VAT Adviser makes EC-Saleslists!

Under EU´s VAT directive regarding services, there are two main rules - one for companies that provide other business services (B2B) and one for companies providing services to consumers (B2C).

The first Business to Business (B2B: Services as a rule, which is provided a foreign taxable person acting as such, should be taxed where he buyer has his place of business. If these services are supplied to another establishment of the buyer other than where they are established , the place of supply of these services is the place where that fixed establishment is located. In the absence of such seat or fixed establishment, the place of supply of services shall be the place where the taxable person who receives such services residing or usually resides.

Enligt det nya tjänstedirektivet finns det två huvudregler – en för företag som tillhandahåller andra företag tjänster (B2B) och en för företag som tillhandahåller privatpersoner tjänster (B2C).

The second Business to Consumer (B2C) services as a rule, which is supplied non-taxable persons (such as individuals), local or foreign, to be taxed where the seller has his place of business. If the seller has more than one establishment services shall be taxable where the establishment of the seller is located, which has provided the services.

The EC-saleslist shall be made in accordance with the above regulations. To know that you declare the correct invoices in ithe EC-saleslist check each invoice and compare with below items.

Ø the nature of the service billed - service according to the VAT directives main rule, or service that are exceptions to the main rule?

Ø who is the buyer - are they taxable? Which of the buyer's business establishment (if more than one), is it a domestic or foreign service that has been provided?

Ø if the buyer is foreign and taxable - can you exclude that the service is purchased for other purposes (private use) than that used by the purchaser in his business?

Ø If the Seller, in addition to its headquarters in Sweden, also has establishments outside Sweden - which of the seller's establishments have been supplying the service, is the seller's place of business supplying the service also an establishment for VAT purposes?

Ø is the invoice issued with correctly - including information of who the buyer is, their VAT number, etc.? When billing without VAT, does the invoice contain the correct reference text?

Ø Should the invoice be with or without VAT?

VAT Adviser offer three different alternative services for work with EC-Saleslist.

To implement the EC-Saleslist process. Audit and declaration.

To review invoices and inform our customers about which invoices that should be entered into the EC-Saleslist.

To recieve information of the invoices from our client and only make the actual EC-Saleslist.

Please contact us for more information.