German EC Sales Lists (ESL)
If a German VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular German VAT return or German Intrastat.
When do German EU Sales List reports have to be completed?
If a German VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the German border, then this may have to be reported in the ESL. There is no reporting threshold.
When should German ESLs be filed?
ESLs are filed in Germany on a monthly basis for goods once sales go over €100,000 per annum. Otherwise, it is quarterly filings for goods. For services, the returns are filed quarterly. The filing date is the 25th of the month following the reporting period (monthly/quarterly) end.
German ESL filings are made online. There may be a fine of up to €5,000 for late or incorrect German ESL filings.
Latest German news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 18, 2018
Germany has extended the timetable for the implementation of consignment stock VAT registration simplification until the start of 2019....
November 12, 2018
On 9 November 2018, the German Parliament passed a new law making online marketplaces potential liable for unpaid VAT by third-party merchants on their platforms....
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