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VAT Information Sheet 1/96, January 1996

This information sheet replaces Information Sheet 2/93 dated 1 August 1993, and Amendment 1 and Update 2 to that edition.

The information sheet aims to help you fill in your EC Sales List. You can find general guidance on EC Sales Lists in Notice No 725 “VAT—The Single Market”.

Before you start to fill in your EC Sales List. Do not alter any of the details already printed on the Form VAT 101 (EC Sales List). If you think any of the preprinted information is wrong, or if you have a query, please get in touch with the VAT business centre for your area. The telephone number is printed on the front of the form. The address and telephone number are also in the telephone book under “Customs and Excise”.

Please take note of the list of common errors [not reproduced] before completing your EC Sales List. This will help to ensure that we do not contact you unless absolutely necessary.

Completing your EC Sales