Irish EC Sales Lists (ESL)

EC Sales Lists enable the European tax authorities to ensure that all companies trading with each other are making the same provision for Irish VAT.  The listings give details of taxable supplies made to other EU VAT registered companies.  The authorities can then cross check the VAT declared to ensure it is complete. In Ireland, EU Sales Lists (ESLs) are referred to as VAT Information System (VIES) returns.

When do Irish VIES reports have to be completed?

If an Irish VAT registered business makes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Irish border, this should be reported in the VIES. There is no reporting threshold. 

When should Irish VIES reports be filed?

All information captured in the VIES filing is due on the 23rd of the month following the reporting period. Traders with supplies less than EUR50,000 in all four previous quarters may report quarterly if they prefer.  VIES returns must be submitted online. This may be done by an agent acting on behalf of a business.

Need help with your Irish VAT compliance?

Researching Irish 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 Irish news

Ireland Brexit import VAT postponed accounting

February 7, 2019

In preparation for changes on a ‘no-deal’ Brexit, the Irish government is proposing introducing an import VAT postponed accounting scheme. This would relieve importers of goods from the UK into Ireland of the obligation to pay 23% Irish import VAT.

EU VAT and tax veto review

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.

Ireland calls for Brexit import VAT deferment

January 12, 2019

An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019.