EC Sales List report

The EC Sales List report in Xero displays the total values of goods and services you have sold to customers in the European Union for a selected period. Export this report to file with HMRC.

Image showing EC Sales List report.

About the EC Sales List report

  • The report displays sales by customer in GBP for the selected period, where the VAT rate used on the transaction has one of the following tax types:

    • EC Sales Goods
    • EC Sales Services
  • The report only includes approved invoices and credit notes. Draft and awaiting approval invoices and credit notes are not included.
  • The report is provided on an accruals basis only, as required by HMRC.
  • The report does not cater for late claims, that is, a transaction entered in this period with a transaction date for a period which has already been filed. Late claims must be added manually before submission to HMRC.

Access and run the EC Sales List report

  1. In the Reports menu, select All Reports.
  2. Under Tax, click EC Sales List. Click ... to expand the section if the report is hidden.
  3. Select a date range, then click Update to view your report.

    Image showing date range for financial year.

To view the individual transactions which make up each line on the report, use the EC Sales Audit Report.

Complete and file your EC Sales List with HMRC

Download the HMRC submission file in CSV format by clicking Export. You can download the submission file even if required information is missing, for example if contact details are missing due to a manual journal, or a late claim is to be added.

Edit the submission file for manual journals and late claims

You will need to edit the file before submitting it to HMRC if your adviser has posted a manual journal affecting zero-rated EC sales VAT in the report period, or if you have late claims. You may wish to ask your adviser for help with this step.

  1. After you have downloaded the submission file, find the downloaded file on your computer and open it in Notepad or another text editor program.

    Image showing CSV file.

  2. Where information is missing for a manual journal, add the customer's country code and VAT number to the file. Save the edited file.

    Image showing edited CSV file.

  3. To add information for a late claim, enter the following data, separating each item with a comma:

    • 2 letter country code for the customer
    • Customer VAT number
    • Amount of transaction in GBP rounded down to a whole pound figure
    • 0 for goods or 3 for services.

    Save the edited file.

    Image showing late claim added to CSV file.

Submit the EC Sales List to HMRC

When your submission file is complete and correct, file your EC Sales List with HMRC. Ask your adviser for help if required.

Refer to the HMRC website for more information on how to submit your EC Sales List.

Common issues and how to resolve them

Here are some common issues for this report, and their solutions.

The report has too much data and doesn't display

Either:

  • Click Export and select either Microsoft Excel or Google Sheets. Even though the report does not appear on your screen, the full report will be exported.
  • Try running the report for a shorter date range, in stages. Export the report to Microsoft Excel or Google Sheets to consolidate the data.

Contact has missing or invalid details

This error can occur for several reasons.

  • Contact record is incomplete

    Click on the line for the contact to go to the contact record. Update the country and VAT number and Save the changes.

  • Customer is not located in the EU

    Find the transaction on the EC Sales Audit report and edit it to change the VAT rate used.

  • Contact has been duplicated

    If you have ended up with 2 or more versions of the same contact, merge the contacts.

  • Transaction has been cash coded

    Cash coded transactions can be missing certain information, such as the payee. Find the transaction on the EC Sales Audit report and edit it to add the correct payee.

  • Transaction has come from a manual journal

    If your adviser has posted a manual journal affecting EC Sales VAT, the journal will be listed in a separate section entitled Manual Journals on the EC Sales Audit report. Edit the CSV file to add the customer's country and VAT number before submitting the file to HMRC.

Customer is from a country not required by this report

A zero-rated EC Sales VAT rate has been incorrectly used for a customer with a UK VAT number. View and edit the transaction on the EC Sales Audit report.