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.
Need help with your German VAT compliance?
Researching German 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 German news
February 22, 2019
The German Bundesministerium der Finanzen has delayed to 15 April 2019 the requirement for online marketplaces to have captured their third-party sellers’ new Tax Certificates. The marketplace USt 1 TI Tax Certificate confirms the VAT registered status of non-resident online sellers. From 1 March 2019, all non-EU sellers were to have these granted and passed to the marketplaces.
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 17, 2019
The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers from 1 October 2019.
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