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19 October 2016
Is an EU sales list a requirement for selling computer software in Ireland?
I have a client who has been selling computer software for the past ten years to a business in Ireland. He has not charged VAT on the sales in questions (business to business B2B to Ireland) but it has come to light that he has never completed any EU sales lists (ESLs) either. His argument is that HMRC has never asked for one to be submitted and he thought they were only relevant to goods anyway.
My question relates to past returns and possible penalties. Is it best for the client to just start completing ESLs for the current and future periods or does he need to go back to the earlier periods as well? And in relation to the earlier periods how far should he go back – presumably four years? Also is it likely that he...
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