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.
Need help with your UK VAT compliance?
Researching UK 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.
Latest British news
March 5, 2019
HMRC estimates that 245,000 businesses buy and sell goods with other EU27 states. When the UK leaves the Customs Union, 29 March, all movements of goods must be declared for customs, tariffs and VAT. This requires an EORI number (Economic Operator Registration Identification), which is shown on customs declarations etc.
March 1, 2019
HMRC is writing to thousands of UK, US and other international sellers of digital services to warn them to now VAT register in another EU state in readiness for a no-deal Brexit. This covers their sales of e-services, apps, streaming media, online gaming and dating, e-books and software to EU consumers.
February 14, 2019
The UK’s HMRC has opened the registration portal for foreign delivery companies to register post-Brexit VAT on consumer good parcels below £135. This new regime will be triggered under the current default no-transition deal Brexit on 29 March 2019.
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