UK EC Sales Lists (ESL)

If a UK 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.  These may also be known as recapitulative statements.  This is in addition to the regular UK VAT return or UK Intrastat.

When do UK EU Sales List reports have to be completed?

If a UK VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the UK border, then this may have to be reported in the ESL.  There is no reporting threshold.

When should UK ESLs be filed?

ESLs are filed in UK on a monthly basis for goods once sales go over GBP35,000 in the current quarter or the previous four quarters. Businesses may submit quarterly ESLs if their sales are below GBP 35,000 in the current or previous four quarters. Approval may be sought from HRMC to submit an annual ESL if annual taxable turnover is below GBP145,000. In addition businesses with an annual turnover of below GBP104,500 may, with the permission of HMRC, submit a simplified annual ESL.

In the UK, ESLs can be submitted electronically through the HMRC website or on paper using Form VAT 101. UK online ESL filings are due 21 days from the end of the reporting period. Paper ESL submissions must be filed 14 days from the end of the reporting period.

There may be minor penalties for late or incorrect UK ESL filings.

Latest British news

UK HMRC wins catering VAT case

February 4, 2019

HMRC has won a tax tribunal ruling which held that the sandwich shop chain, EAT Limited, had to charge 20% VAT on its bacon breakfast muffins and grilled ciabatta bread products. EAT is now obliged to settle a £632,620 VAT bill for failing to levy VAT on these products.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

UK MTD pilot open to VAT groups

January 24, 2019

HMRC has extended the Making Tax Digital for VAT pilot to members of VAT Groups. MTD will require over 1 million businesses above the £85,000 VAT registration threshold to record