Setting Up Information for the EC Sales List Report

The EC Sales List Report records the aggregate value of sales to customers in other member states who are registered for VAT, and for which ESL requires basic information relating to the supply.

How the Report Is Calculated

The EC Sales List Report extracts information from the Invoice Register, grouping the information by customer.

All invoices are summed to arrive at the net value (assuming the net value means total value of all invoices minus VAT). If you send the goods to another member state for processing, the transaction must appear on this report with a value of zero and a Process Indicator of I.

Generating the EC Sales List Report

See Generating the EC Sales List Report for more information.

Sending Goods to Other Member States

Registered businesses must report goods sent to another member state for processing. To ensure that the transaction appears correctly on the EC Sales List Report, create a sales order for the goods, and set the following:

Price to zero (0)
Process Indicator to I
SSD value to the value of the unprocessed item.

When the processed item returns, create a PO so that the return transaction shows on the EC VAT Report. The price is the processing charge, and the SSD value is the complete item value.

Regular Cost + Processing Charge

If you send processed goods to another member state, identify the value of the process (not the value of the item), and set the indicator to I. To ensure that the transaction appears correctly on the EC Sales List Report, create a CO, and set the following:

Price to the processing charge
Process Indicator to I
SSD value to the value of the item plus the processing charge

For repairs, follow the above procedure, but do not set the process indicator; instead, set the item's tax code to incur no VAT.

For goods transferred free of charge, enter a zero-priced (CO/PO) line item. For customs purposes, set the SSD value in accordance with EU legislation on the value of goods.