Distribution
VAT information for Foreign Distributions and EC Sales List

VAT information for EC Sales Lists

Foreign Distributions Only

If you are registered for VAT in the UK as an individual our understanding is as follows:

  • If you receive a foreign distribution from us which includes organisations within the EC you will need to complete an EC sales list/VAT 101 form.
  • You can find the form here. Alternatively you can go onto the HMRC website and use their search box and type in ‘VAT 101’.
  • The date you receive the distribution from us is the date to be used for determining which calendar quarter the distribution is included in (i.e. Jan/March, April/June etc.)
  • Quarterly EC Sales lists have to be sent to HMRC Revenue and Customs within 14 days from the quarter end or 21 days if submitted online.
  • The EC sales list only refers to organisations within the EC. For instance, distributions from Norway or Switzerland would not be included.

To complete the form follow the points below:

  • There is NO branch/subsidiary identifier
  • The period reference is the end of the relevant quarter
  • The period of services is the start and end of the quarter
  • The period column on your statements should not be used when completing an EC Sales List
  • You are returning a list of Services not goods
  • To complete payment details - each organisation should be listed separately with the country code and the VAT number for the organisation which needs to be entered on the list. You can find the list of VAT numbers for the individual organisations here. There are, for instance, two Belgium and two French organisations which should all be entered separately when completing the form
  • Only the totals for each organisation should be included, not each individual amount
  • The payment indicator is 3

The completed form should be sent to:

HM Revenue and Customs
Comben House
Farriers Way
Liverpool
L75 1AY

These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.

Country Society Name VAT Number
Austria VDFS U45603501
Belgium (SACD) SACD BE 0413411129
Belgium (SCAM) SCAM BE 0425440416
Czech Republic DILIA 65401875
Denmark COPYDAN 18463202
Finland KOPIOSTO 04147552
France (SACD) SACD FR 44784406936
France (SCAM) SCAM FR 10323077479
Germany BILD-KUNST 122126060
Hungary FILMJUS 18160642
Italy SIAE 00987061009
Lithuania LATGA-A 100610314
Netherlands VEVAM 008076595B01
Poland ZAPA 5251288627
Slovakia LITA 2020848027
Spain (DAMA) DAMA G82319757
Spain (SGAE) SGAE G28029643
Sweden COPYSWEDE 769602003601

 

VAT information for Foreign Distributions

If you are registered for VAT in the UK as an individual our understanding is as follows:

  • The receipt of foreign distributions from us arises from income deemed to be outside of UK VAT and therefore has no VAT attached nor should you invoice us for VAT on the total distribution.
  • The total distribution (ignoring any VAT or management fee deductions) is however an output for the purposes of completing your VAT return and should be included in box 6.
  • The management fee which we charge is an input and should be included in your VAT return in box 7.
  • The VAT on the management fee is a VAT input and should be reclaimed and included in box 4.
  • If you are registered for the VAT flat rate scheme the receipt of foreign distributions from us is not treated as an output for the purposes of calculating the amount of VAT you pay.
  • Set out below are the foreign country codes identifying the organisation and their country of residence for VAT purposes. Those marked with an asterisk are within the EC and therefore if you receive a distribution from us relating to those organisations you will need to complete an EC sales list.

These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.

Dated - September 2014

 

FOREIGN DISTRIBUTION INDEX

Austria* VDFS
Australia ASDACS
Belgium* SCAM BE/SACD BE
Canada DRCC
Switzerland SUISSIMAGE/SSA
Czech Republic* DILIA
Germany* BILD-KUNDST
Denmark* COPYDAN
Spain* SGAE / DAMA
Finland* KOPIOSTO
France* SCAM FR/SACD FR
Hungary* FILMJUS
Italy* SIAE
Lithuania* LATGA-A
Netherlands* VEVAM
Norway NORWACO
Poland* ZAPA
Slovakia* LITA
Sweden* Copyswede
USA DGA


Use:

ED REC = EDUCATIONAL RECORDING
PC = PRIVATE COPYING
PC & CABLE = PRIVATE COPYING & CABLE RETRANSMISSION
ED REC & CAB = EDUCATIONAL RECORDING & CABLE
TV = TELEVISION BROADCAST (INC. PUBLIC PERFORMANCE)

Rights:

AV = AUDIOVISUAL

Please note: you can distinguish between a UK payment and a foreign one by the invoice number - All foreign payment invoice numbers end in the letter ‘F’.