The creation of the single market in 1993 led to new obligations for businesses, such as the mandatory EC Sales list declaration to combat intra-community VAT fraud. This declaration is required for any intra-community delivery operation, providing information on goods or services sold, country of destination, recipient’s VAT number, and total amount of deliveries. There is no threshold for the declaration, and it can be filed monthly, quarterly, or annually. Failure to file may result in rejection of VAT exemption. The EC sales list differs from Intrastat, which is a statistical declaration submitted to customs and statistical authorities, in terms of objective, contents, and destination. Intrastat provides more comprehensive information on the movement of goods within the EU, has a declaration threshold, and covers intra-Community acquisitions, while the EC sales list only covers intra-Community deliveries.
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