In some cases, an EC Sales (ECS) report cannot be generated in your hellotax account. This usually happens when VAT registration details are missing for one of the countries involved in your transactions.

Below we explain why this happens and what it means for you.

Missing VAT Registration for a Transaction Country

An EC Sales report can only be created if you are VAT registered in the EU country linked to the transaction.

If you have made transactions to or from an EU country where you are not VAT registered, the ECS report cannot be generated for those transactions.

Why Is This Required?

Under EU tax law:

• EC Sales reports must include a valid VAT number
• The VAT number must belong to the country where the transaction is reported
• Without a VAT registration in that country, the transaction cannot legally be included in an ECS report

In France, this applies to:

• État récapitulatif TVA (for intra-EU supplies of goods)
• DES (Déclaration Européenne de Services) (for certain intra-EU services)

⚠️ This is a legal requirement and not a limitation of the hellotax system.

Example

• You are VAT registered in Germany
• You have transactions involving France
• You are not VAT registered in France

➡️ In this case, an EC Sales report cannot be created for the French transactions because there is no French VAT number to report.

What You Can Do Next

You may wish to:

• Register for VAT in the relevant EU country (if required)
• Review whether the transaction should be included in EC Sales reporting
• Consult your tax advisor to confirm your VAT obligations

Once a valid VAT number is available for the country involved, the EC Sales report can be generated (provided all other reporting requirements are met).

Summary

An EC Sales report can only be generated if you are VAT registered in the country related to the transaction.
Without a VAT number, EU tax law does not allow the transaction to be reported.