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.
Need help with your Estonian VAT compliance?
Researching Estonian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest Estonian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
December 28, 2018
Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...
- Czech Republic
- United Kingdom