Glossary definition

What are EC Sales?

If your business is VAT-registered and sells goods or services to VAT-registered customers in another European Union (EU) country, you must report these sales to HMRC.

You’ll need to complete an EC Sales List (ESL) to show who your customers are, where they are based and the value of the goods sold.

The small business guide to import and export

Deciding whether to trade abroad is a big decision for any small business. Learn what you need to do take the leap and discover how importing and exporting can benefit your company.

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