We help you with periodic services
A company that sells goods or certain services with reverse charge from one EU country to a company with VAT registration in another EU country must provide information about the sale in an EC sales list. The tax authorities in the countries concerned can cross-check whether the seller's statement in the EC sales list is consistent with the buyer's information in regards to EU acquisitions stated in the VAT return.
The following types of EU-transaction have to be listed in the EC sales list:
Sales of goods (incl. Stock transfer)
Sales of certain services according to the main rule
Resale of goods as an intermediary in so-called triangulation
Consignment stock
It is important that the buyer has stated his EU VAT number and it is stated "Reverse Charge" or similar text on the invoice. VAT Adviser can help with the submission of the periodic summary in different EU countries.