VATNIEU7100 - Record keeping, reporting and accounting: background
The Single Market rules impose accounting and record keeping requirements in addition to those that apply to domestic supplies. For more information about the normal rules see the manual covering trader’s records (VATREC).
There are also two further returns to be completed. Firstly, anybody supplying goods to VAT registered customers within the EU is required to submit an EC Sales List (see VATNIEU7600) Secondly, if the level of these supplies exceeds an annual threshold an Intrastat Supplementary Declaration is also required to be submitted (see VATNIEU7500).
It should be stressed that these requirements apply only to goods sent to, or acquired from, other member states. They do not apply to goods imported from places outside the EU for which an import declaration (entry) is made before the goods are released.
Businesses that opt to use the VAT OSS scheme are subject to their own record keeping requirements. Further information can be found at Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU - GOV.UK.