Romanian EC Sales Lists (ESL)

If a Romanian 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. This is in addition to the regular Romanian VAT return or Romanian Intrastat.

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

Romania cuts reduced VAT on hotels and restaurants

December 7, 2018

Romania has reclassified the following supplies from its 9% reduced VAT rate to the 5% rate....

Romania asked by EU to end VAT split payments

November 13, 2018

The European Commission has sent a letter of formal notice to Romania requesting it to withdraw its new VAT split payment....

Romania cuts tourism VAT to 5%

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%....