To be able to submit an EC Sales List via Clear Books, you must make sure you have authorised Clear Books as an agent for EC sales in the HMRC Tax Services system.
Additionally, you must make sure that your VAT number and the postcode for your registered address in your Clear Books settings match the data HMRC have on record for you in the HMRC Tax Services system.
Appointing Clear Books as your EC Sales Agent
Clear Books is a registered VAT Agent, which allows us to submit EC Sales Lists on behalf of other companies. In order to give us permission to submit returns for you, you need to appoint us as an agent. This can be done as follows:
(please note that some references below may change as HMRC develop their systems)
- Login to your HMRC Services account.
- Click on the Manage Account link at the top.
- Click on the Accountants link.
- Click Add Agent.
- Enter our Agent ID: clearbooks-MKSMH2GFG21S
Setting up Clear Books
The postcode of your registered address in Clear Books must match the postcode you have registered with HMRC in their Tax services system. This is an HMRC requirement, the submission will be rejected if there is a mismatch.
To update the postcode of your registered address in Clear Books, head to the Settings > Organisation > Details & Tax > Contact Details menu.
Another HMRC requirement is to use the correct VAT number. This can be updated on the Settings > Organisation > Details & Tax > Tax menu.
To be able to record invoices with goods or services to EU customers you must enable the Reverse charge & EC rates option on the Settings > Configure system > Toggle features menu.
Creating a new invoice will then allow you to add an appropriate VAT treatment as shown below:
Your customers must be updated with both the appropriate country and VAT number. You can edit or create new customers on the Contacts > Customers menu.
The country is updated on the Invoice address tab and the VAT number is updated on the Other information tab.
Creating and submitting an EC Sales list in Clear Books
To generate an EC sales list head to the Tax > VAT > EC Sales List, here you can select a quarter or month.
The report will then pull through all relevant EU customers, displaying their country and VAT number as well as the details of the good supplied. However, for Triangulated goods (for more details, please see HMRC's guide), you must manually input the value of these goods.
To submit the return just click on the Submit to HMRC button. All submissions will be listed on the Tax > VAT > EC Sales submissions menu.