Quick Question.......

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I'm running a UK agency supplying consultancy solutions. I supply a client from the European union and, therefore, have to complete an ECSL every month.

I am due to upload the ECSL for One-fourth Two in this yr, however, my accounts in those times haven't been paid by the client also it doesn't seem likely that they will if I am trustworthy.

My problem, therefore, is, do I go on and upload the ECSL for sales of working as a consultant despite the fact that there's a pretty good possibility the invoices won't be paid?
 
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You’ll need to complete an ESL if you’ve:

  • filled in Box 8 of your VAT Return; HMRC will automatically send you an ESL to complete
  • supplied any goods to a VAT-registered business in another EU country (this applies even if you didn’t invoice for them, unless they count as samples for VAT purposes)
  • moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own in another EU country
  • given a VAT-registered customer in another EU country a credit note for goods, even if you didn’t supply them with any goods in this period
  • sold goods to a VAT-registered customer in another EU country and arranged for your supplier, who’s located in one EU country, to send the goods directly to your customer (this is triangulation)
  • supplied services to a VAT-registered EU businesses and that business accounts for the VAT (this is the reverse charge)
 
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