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 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 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:
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
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