Last updated 23 April 2025

EC sales list report

For VAT registered users in Northern Ireland or those registered in an EC member State. The EC sales list is a report detailing all VATable sales of certain goods and services made to EC Customers over a certain period. This article explains some basic settings and how to run the report within IRIS KashFlow.

EC sales list requirements
EC sales list company settings
EC sales list customer settings
EC sales list sales code settings
Run the EC sales list report
EC sales list further reading

From 1st January 2021 if you are a VAT-registered business in the UK supplying goods from Northern Ireland to VAT-registered customers in an EU country, you must continue to tell HMRC about those supplies with an EC sales list.

If you sell goods from Great Britain to the EU you no longer need to complete an EC Sales List.

EC sales list requirements

You’ll need to complete an EC Sales List if you trade from Northern Ireland and have:

Supplied any goods from Northern Ireland to a VAT-registered business in an EU country (this applies even if you did not invoice for them, unless they count as samples for VAT purposes).
Filled in box 8 (total value of all supplies of goods and related costs, excluding any VAT, to EU member states) of your VAT Return.
Moved any of your own goods from Northern Ireland to a VAT-registered branch, office or subsidiary company that you own in an EU country.
Given a VAT-registered customer in an EU country a credit note for goods supplied from Northern Ireland, even if you did not supply them with any goods in this period.
Sold goods to a VAT-registered customer in an EU country and arranged for your supplier, who’s located in an EU country, to send the goods directly to your customer.

EC sales list settings

Company settings

To run the EC Sales List report you should be marked as VAT Registered in IRIS KashFlow.

Go to Account settings and select Company Details.
From VAT Registration Status select either VAT registered in the UK (includes Northern Ireland) or VAT registered in an EU member state.
The Number field displays. Enter your VAT number and select Update.

Customer settings

The customer must be marked as being in another EC state.

Go to Sales > Customers.
Select the customer.
Go to Options and select VAT registered / based in an EU member state and I (the IRIS KashFlow user) am based in Northern Ireland.
Select Update details.

Sales code settings

The sales code used must be marked to include on the EC sales list by deciding on a per-nominal basis to include them.

Go to Account settings and select VAT Settings.
Select Let me set which codes should be included as EC sales for VAT purposes, on a per nominal basis (for IRIS KashFlow users in Northern Ireland only) then select Update.

You can then decide which codes to include on the EC sales list:

Go to Account settings and select Sales Codes.
Select relevant code.
Select Include sales of this code to customers in other EC states in Box 8 of my VAT return (for IRIS KashFlow users in Northern Ireland ONLY) and Include sales of this code to customers in other EC states on my EC Sales List ( for IRIS KashFlow Users in Northern Ireland ONLY).
Select Update.
Repeat for each sales code you wish to include on the EC sales list.

Run the report

The EC sales list report includes:

Details of each of your EU customers.
The sterling value of the supplies you have made to them.
The customer’s country code.

To produce the report:

Go to Home > Reports.
Go to Tax and select EC Sales List.
Select a Time period or Start date and End date to set the report range.
To include items from before the Start date that have not already been included on an EC sales list select Bring forward older un-reconciled items.

• EC Sales are reported by the calendar period and done on an accrual basis.
• If you have indicated a customer is VAT registered in another EC State, then you should record of their VAT number.
• You should record your EC Sales with the correct rate of VAT.