The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
VAT registered business in the UK that supply goods and certain services to VAT registered customers in other EU member states are required to complete an ESL showing details of each of the EU customers and the value (in sterling) of the supplies made to the customer during a certain period (see below).
This note should be read in conjunction with EU movements of goods ― reporting requirements guidance note which provides details of when an ESL is required and what value should be used for specific transactions.
Businesses will need to submit an ESL monthly or quarterly depending on whether it supplies services or goods and the associated value of the goods supplied to other EU customers.
The table below will assist with determining the number of ESLs that will need to be prepared and submitted each year:
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