VAT Guides Reporting Obligations

What is an EC Sales List?

There are various additional reports which need to be filed in the EU to supplement the VAT return. This is particularly true when the registered entity trades with other EU countries.

The most commonly required of these supplementary reports is the EC Sales List (ESL).  This listing, filed either monthly or quarterly, provides details of sales or transfers of goods and services to other VAT registered companies in other EU countries.  The tax offices in the EU use ESL’s to confirm that VAT is being properly and fully declared by all parties in cross-border transactions.

The listing applies to both goods and services. Both companies’ VAT numbers must be registered with the VAT Information Exchange System (VIES) in order to be eligible for an ECSL declaration.

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