This page will show you how to check and file an EC listing in Avalara VAT Reporting (Cloud version).
What is an EC listing?
An EC listing is a report of a companies sales of goods and services in Europe, if you are a VAT registered business that trades in goods or services in Europe, you will need to file an EC listing.
Please note; there may be other reasons why a company may be required to file an EC listing.
For more on EC listings and European trade for UK, companies can visit the HMRC website.
For companies registered elsewhere in Europe more specific information can be found on the European Commission website.
Checking your EC listing
To get started head to the Returns section.
Use the date selectors to find the return you wish to work with, be aware with quarterly returns you will need to select the final month of the return to see it here.
To find your EC listing check the Return Type column, when you have found the return you want, click on Details.
This will open the EC listing in more detail, under Return Values you will see the EC listing items with Transaction Type, VAT numbers, and Taxable Basis listed.
You can check items one by one by selecting Check Online, or to check them all at once click on Check All VAT Numbers.
If the VAT number check is successful you will see additional information brought into this screen, you can check that the Company Name Check field matches the name shown under Company.
If the check is unsuccessful you will see Failed in the Company Name Check field.
If you would like to save a copy of the return for your own records scroll down to Return Preparation and select the file format you would like, for example, PDF.
You can also see the listing lines once you select this, so you have another chance to adjust or delete any lines if they are incorrect. Any deleted lines are only deleted from the EC listing, the transaction itself will not be deleted if you select Delete here.
Click View Filing to load the document. This will open the document and from here you can right-click to save the document to your computer.
To upload the EC listing to HMRC you will need to download the file in Fixed Format, this will generate the .csv file that you will need to file with HMRC.
Please note the filing itself must be done directly at HMRC online and cannot be completed in VAT Reporting.
Once you are happy with everything and have downloaded all the required files, press Mark As Submitted. Please note this will close this return, while marked as closed you cannot upload additional files or make adjustments.
However, you can view and reopen the return under Returns > Closed Returns.
Summary and next steps
Now you know how to check and file EC sales listings with VAT Reporting. For more guides check out our Help Centre.