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EC sales list

January 18, 2012

Exporters are required to submit EC sales lists (form VAT 101) to HMRC, generally quarterly. But businesses who export goods totalling more than £70,000 (excluding VAT) per quarter must complete a monthly EC sales list. This threshold for monthly returns has been cut to £35,000 from 1 January 2012, but only for exported goods. Businesses who export only services can continue to submit quarterly ES sales lists, but they can opt to submit monthly lists if they wish. 

CLICK HERE - EC Sales list changes

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