Key requirements include:
- In the case of no transactions, a nil submission is still required
- Both B2B and B2C transactions must be included, including transactions applied through e-cash registers
- Intracommunity supplies provided in the ESL are excluded
- Transactions with nil VAT must now be included since September 2017
- Credit notes, invoices under the local reverse charge and self-invoices should be disclosed
- The statement must be uploaded electronically, although a paper version is still permitted
