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Do I need to fill in a VAT sales list?

I keep getting sent a VAT sales list form but am not sure whether I should be filling one in. I have an online shop which does sell goods to other EC countries but to individuals and not companies. The sales list asks for VAT numbers so does that mean it only applies to people who supply goods/services to other VAT registered companies? I only sell to individuals, not vat registered companies... does that mean I don't need to complese the list?

Public Comments

1. Yes. The page linked to below (on HMRC website) says that you need to include details of all VAT registered EU business customers. This is because you would zero rate those sales..
2. If you do not sell to VAT registered businesses, the form does not need to be completed.
3. Who from? You just got to worry whether you should be VAT registered or not. If you are VAT registered you must send invoices which include VAT (whether to individuals or companies). Whether you must register for VAT depends on your turnover (Sales). If it is over £67000 then you MUST register. The EC situation is a bit more complicated so I would 1. Find out whether you should be VAT registered first, then worry about the problem. The other tricky one is Adsense income (which comes from Google Ireland). This involves something called Reverse Charge Transaction (which I am trying to find out about). Anyway, it is most important that you find out whether you should be VAT reigistered, because if you should be and are not, and you aren't charging VAT on sales then at some stage HMRC will be claiming all the VAT from you. Another point is that if your sales are below the threshold you can still register for VAT if you want to. This may be if you have a lot of VAT purchases