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How to file EU Sales Listings digitally

An EU Sales Listing is an additional VAT return that you, as an entrepreneur, must file when you supply goods or certain services to companies in other EU countries. By linking with Digipoort, you can submit the EU Sales Listing digitally via MKG with a single click. How that works is explained in this article.

 

 

In the administration settings, it is determined which VAT model is applicable (Dutch, German, or Belgian), for which administration the EU Sales Listing is provided ('Process VAT/EU Sales in'), and with what frequency ('Process VAT/EU Sales per': month, quarter, or year). This article is intended for companies using the Dutch VAT model.

 

Administration Settings
General » General » General Settings
Financial » General » Declaration

 

The EU Sales Listing follows the VAT return. In this article, you can read how to send the VAT return digitally. To be able to file the EU Sales Listing, go to the tab 'Revenue and VAT Data' » 'EU Sales' to the section 'Declaration Rules':

  • Period: shows all the rules of the period selected for the VAT return.
  • ICL Code: this code is based on the country code and is mandatory in the return.
  • VAT Number: the VAT number of the customer to whom the product or service is delivered.
  • Service Amount: total amount of the sales invoice lines where the box Shifted Service is checked.
  • Delivery Amount: total amount of the sales invoice lines where it does not concern a service but a product.

 

Submit the EU Sales Listing

 

The button Submit EU Sales Listing is used to file the EU Sales Listing digitally. The data associated with the selected VAT year and period is sent to Digipoort, the government's electronic mailbox, with a click of this button. Click on Submit EU Sales Listing. The 'Submit EU Sales Listing' window appears. Here you have the option to first (technically) test the return to be sent. Check the option 'Create Proforma' and click OK.

  • In addition to the tab 'Revenue and VAT Data', the 'EU Sales Listings' tab is now also available.
  • In the Detail of the 'EU Sales Listings' tab, a short summary screen of the return appears. No return is sent yet.
  • In the line that appears in the return screen, the message (xml) can be technically analyzed.

Ensure that the 'Create Proforma' option is unchecked and click the Submit EU Sales Listing button again to actually send the return.

 

Optional: Corrections

 

In the 'Corrections' section, you have the option to create correction lines. Select the period of the return. Then manually fill in the fields Correction Year, Correction Period, ICL Code, VAT Number, and the difference of the total amount:

  • The amount can concern a service or product (delivery).
  • The difference can be positive or negative.

Finally, save the line.

 

Standard Report 'EU Sales Listing (8645)'

 

Select the standard report EU Sales Listing (8645) in the Preview. This report contains all EU Sales lines of the selected period. In the first column, you can show and hide the corresponding sales invoices.

 

The EU Sales Listing
ICP stands for Intra-Community Supplies. These are deliveries of goods or services to other VAT-liable companies within the European Union. The EU Sales Listing is intended to report these transactions to the Tax Authorities so that they can verify whether the VAT has been correctly shifted to the recipient in the other EU country. It helps the Tax Authorities prevent VAT fraud and ensures the correct handling of VAT in international trade within the EU.
In the EU Sales Listing, the VAT identification number of your recipients, the total amount of goods or services delivered per recipient, and the period in which the deliveries took place must be mentioned. The EU Sales Listing is mandatory for all entrepreneurs who supply VAT-liable companies in other EU countries. If you only supply to private individuals, this obligation does not apply.

 

 

Knowledge Center
How to file VAT returns digitally

 

 

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