All VAT registered businesses supplying goods or reverse charge services to VAT registered customers in other member states are required to complete and submit an EC Sales List (ESL). The ESL should include the total value of goods, the total value of reverse charge services and the customer's VAT registration number. The appropriate indicator code should be used.
Completing and submitting an ESL is a requirement for zero-rating intra-EU movements of goods and call-off stock. The ESL can be submitted electronically or using a paper return. Electronic returns need to be submitted no later than 21st day of the following month and the 14th day of the following month for paper returns.
The filing periods are as follows:
- Business that only supply reverse charge services or supplies of goods that do not exceed £35,000 in the current or previous four period quarters submit calendar quarterly ESL.
- Business that make supplies of goods and services and exceed the £35k threshold then its monthly returns (business can elect to only include services on the last ESL for the calendar quarter).
- Businesses that supply goods and services, their total taxable turnover does not exceed £145k, the value of supplies to other member states is less than £11k, and no new means of transport is supplied, can request permission to submit an annual ESL.
- Businesses that only supply goods, have a low level of intra-EU supplies, their total taxable turnover does not exceed £110,500, the value of EU supplies does not exceed £11k, and no new means of transport are supplied, can apply for permission to submit a simplified annual ESL.
Failure to submit accurate ESLs by the due date can result in the imposition of a penalty.