The VAT-UE declaration (EC Sales List) is a document used to report intra-Community transactions for VAT purposes. It is an obligation for VAT taxpayers who sell goods or services to other European Union countries (Act of 11 March 2004 on VAT, Article 100). Its purpose is to: Report intra-Community transactions – enables the tax authorities to monitor the flow of goods and services between EU member states. Calculate VAT – helps determine tax liabilities related to intra-Community transactions. Who must file it? Entrepreneurs registered as VAT payers who sell goods or services to other EU countries; entrepreneurs who acquire goods from other EU countries may also be required to file it. The service is carried out together with the preparation of the JPK_V7M, VAT-8, or VAT-9M declaration.