If you previously exported goods or supplied services to the EU from the UK, then you should have been submitting a quarterly EC Sales list directly to HMRC.
However, as part of the Brexit process this has recently changed. From 1st January 2021, if you export goods from Great Britain or supply services from Great Britain and Northern Ireland to an EU business you will no longer need to submit EC Sales Lists.
If goods are being sold from Northern Ireland to the EU, you will still need to submit an EC Sales List going forward.
Further guidance from HMRC can be seen here
If you are unsure of your responsibilities or if you require our assistance, please do not hesitate to contact us.