{"id":66988,"date":"2020-10-02T10:43:25","date_gmt":"2020-10-02T08:43:25","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?page_id=66988"},"modified":"2020-10-29T12:59:06","modified_gmt":"2020-10-29T11:59:06","slug":"vat-ec-sales-list","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/vat-ec-sales-list\/","title":{"rendered":"EC Sales List 2026: Definition, When & How to submit it, Deadlines"},"content":{"rendered":"\r\n

Online sellers in Europe who are registered for VAT in Europe have to do regular filings and submit various reports on a regular basis. One of those reports is the EC Sales List (ESL) which is necessary to support the VAT return. In this article you find what it is, when and how you need to submit it and which deadlines there are.<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

What is an EC Sales List?<\/h2>\r\n\r\n\r\n\r\n

The EC Sales List<\/strong> is a document all online sellers in Europe need to provide to give the tax authorities further insights on their sales and on their goods movements (and the movements of services) between EU member states. It is also called “Recapitulative Statement<\/strong>“<\/p>\r\n\r\n\r\n\r\n

The aim is to avoid tax fraud, simplify VAT payments in Europe and make sure that VAT returns are correct.<\/p>\r\n\r\n\r\n\r\n

Note<\/strong>: Make sure the relevant VAT IDs are registered with the VIES System<\/a>!<\/p>\r\n\r\n\r\n\r\n

When to complete an EC Sales List<\/h2>\r\n\r\n\r\n\r\n

There are several reasons that make completing an EC Sales List mandatory. You need to complete it when one of the following scenarios applies to you\/your business:<\/p>\r\n\r\n\r\n\r\n

    \r\n
  1. You have supplied any goods to another VAT-registered company in the EU<\/li>\r\n
  2. You have filled in Box 8 in you VAT Return in the UK (you will received an ESL automatically)<\/li>\r\n
  3. You have moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own within the EU<\/li>\r\n
  4. You have given a VAT-registered customer in an EU country a credit note for goods<\/li>\r\n
  5. You have sold goods to a VAT-registered customer in an EU country and arranged for your supplier, who\u2019s located in an EU country, to send the goods directly to your customer<\/li>\r\n
  6. You have supplied services to a VAT-registered EU businesses and that business accounts for the VAT (this is the reverse charge)<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

    What does the EC Sales List have to contain?<\/h2>\r\n\r\n\r\n\r\n

    When it comes to administrative paperwork, it’s better to get it done sooner than later and filling in the ESL document is rather simple. Just make sure it contains the following pieces of information:<\/p>\r\n\r\n\r\n\r\n