Prior to 1 January 2021, all VAT registered businesses supplying goods or reverse charge services to VAT registered customers in EU member states were required to complete and submit an EC Sales List (ESL). This declaration includes the total value of goods, the total value of reverse charge services and the customer's VAT registration number. Completing and submitting an ESL was a requirement for zero-rating intra-EU movements of goods and call-off stock. The ESL could be submitted electronically or using a paper return. Returns became due no later than 21st day of the following month if submitted electronically and no later than the 14th day of the following month if submitted in paper form. Failure to submit accurate ESLs by the due date could result in the imposition of a penalty.
With effect from 1 January 2021, ESLs are only required in respect of the sale of goods from Northern Ireland to EU VAT registered businesses.
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