The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic.
VAT registered business in the UK that supply goods and services to VAT registered customers in other EU member states may be 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. There are also reporting requirements for businesses that move goods to EU countries under call-off stock arrangements.
This note should be read in conjunction with EU movements of goods ― reporting requirements (until 31 December 2020) guidance note which provides details of when an ESL is required and what value should be used for specific transactions.
For in depth commentary on the legislation, see De Voil Indirect Tax Service V5.271–V5.272.
Businesses need to file ESLs where:
they make supplies of goods to a business registered for VAT to EU countries
they move their own goods to EU countries
they are intermediaries in triangular transactions between VAT-registered traders in other member states (see the Triangulation and other chain transactions (until 31 December 2020) guidance note)
they make supplies of services subject to the reverse charge in EU countries (see the Supplies of reverse charge services (general rule) (rules until 31 December 2020) guidance note)
they remove goods to EU countries under call-off stock arrangements (see the Call-off stock, consignment stock and transfers of own goods (until 31 December 2020) guidance note)
Notice 725, para 17.3; SI 1995/2518, regs 22, 22B, SI 1995/2518, reg 22ZA [draft]
The frequency of submissions can vary, as explored below.
A business may be able to submit an ESL monthly, quarterly or annually depending the circumstances.
The table below summarise how often ESLs will need
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