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.
Need a fiscal representative in Spain?
Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Spanish VAT compliance?
Researching Spanish 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.
- Spanish VAT reverse charge
- Spanish VAT registration
- Spanish VAT returns
- Spanish VAT rates and VAT compliance
- Spanish VAT invoice requirements
- Spain consignment call-off stock VAT
- Spanish VAT recovery
- Spanish intrastat
- Spanish EC Sales Lists (ESL)
- Suministro Inmediato de Información (SII)
- Fiscal representative in Spain
- EU VAT on digital services
- Czech Republic
- United Kingdom