Romanian EC Sales Lists (ESL)
When do Romanian EU Sales List reports have to be completed?
If a Romanian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Romanian border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Romanian ESLs be filed?
ESLs are filed in Romania on the same basis as VAT returns (see Romanian VAT Returns). The filing date is the 25th of the month following the reporting period (monthly/quarterly) end.
Romanian ESL filings are made online. There may be a fine of up to RON 5000 for late or incorrect Romanian ESL filings.
Latest Romanian news
December 7, 2018
Romania has reclassified the following supplies from its 9% reduced VAT rate to the 5% rate....
November 13, 2018
The European Commission has sent a letter of formal notice to Romania requesting it to withdraw its new VAT split payment....
September 6, 2018
Hotel accommodation and restaurant services in Romania are to be recategorised from the first reduced VAT rate of 9% to the second reduced 5%....
- Czech Republic
- United Kingdom