RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)
Revenue & Customs Brief, Issue 2. 26 January 2009
On 16 December 2008, the EU Council adopted a Directive 2008/117/EC and a Regulation (37/2009) relating to EC Sales Lists (ESLs) and the time of supply of services subject to the reverse charge.
The implementation date for these new measures is 1 January 2010. This Revenue & Customs Brief gives some information about how these measures will be implemented in the United Kingdom. It should be read in conjunction with Revenue & Customs Brief 53/08 (RCB/53/08, Division V16.3).
The main changes relate to the submission of ESLs. In principle, the new Directive provides that these should normally be submitted monthly, but it allows member states to offer their businesses certain options. The United Kingdom intends to implement these as follows:
— ESLs relating to services may be submitted quarterly, relating to calendar quarters.
— From 1 January 2010, ESLs relating to goods may be submitted quarterly, relating to