Ec sales list - goods vs consulting services

Dear All,

could you please confirm the information that i received from HMRC:
EC Sales List refers to Goods sold to other European countries NOT to services like consulting or agency fees.

How should i tag the agency fee charged on invoice 2012111 ? It should not appear on EC Sales list.


I have had the exact same issue

The rules around EC sales are actually quite complex as the tax treatment often largely depends on the place of supply. I would certainly recommend having a word with your accountant on this or calling the VAT helpline on 0300 200 3700.

The list of exemptions alone is rather large: