Estonian EC Sales Lists (ESL)
If a Estonian VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of each transaction must be submitted via a EC Sales List filing. This allows the Estonian tax authorities to verify that VAT on cross-border transactions is being dealt with correctly.
Form VD is used and must be submitted electronically if a business has been registered for VAT in Estonia for more than 12 months.
When should Estonian ESLs be filed?
Transactions are filed in Estonia on a monthly basis. The deadline for submitting the ESL is the 20th day of the month following the month when the taxable supply took place.
A penalty of up to EUR3,200 may be applied for a late ESL submission.
Latest Estonian news
March 30, 2017
The European Union has given Estonia approval to increase its VAT registration threshold from €16,000 to €40,000 per annum. This approval permits Estonia to...
March 9, 2017
France: The 2017 group VAT Return in PDF format is now available. Estonia: 1. The English translated version of the 2017 VAT Books is...
February 5, 2017
Estonia has progressed proposals to raise its VAT registration threshold from €16,000 to €40,000 per annum. The European Commission has approved the rise as...
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