Spanish EC Sales Lists (ESL)
Where goods are sold (dispatched) by a Spanish VAT registered business, an EC Sales list (ESL) may be required. These listings enable the Spanish and other EU tax authorities to compare the declared VAT transactions to ensure consistency and full declarations to any tax due. Since 2010’s EU VAT Package, companies must also produce ESLs for services.
The ESL contains details of names and VAT numbers of the recipients, total value of the sales to the customers in the period and transaction codes.
When do Spanish EC Sales List reports have to be completed?
If a Spanish VAT registered business makes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Spanish border, this may have to be reported in the ESL. ESLs must be submitted monthly in Spain although there is a facility for quarterly reporting below a certain threshold. There is no reporting threshold, however traders below €35,000 per annum may file annually.
When should Spanish ESLs be filed?
Spanish ESLs are required on the 20th of the month following the supply. The exception is July and December, when an additional 30 days grace is permitted. The Spanish authorities still accept paper ESLs, but encourage electronic filings. There is a nominal €20 fine for late/no submissions.
Latest Spanish news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
December 11, 2018
The Canary Island government has proposed that it reduces its VAT rate from 7% to 6.5% from 1 January 2019.
November 24, 2018
Spain is to extend its live Immediate Information Supply (SII) regime to the Canary Islands from 1 January 2019...
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