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Luxembourg cuts intra-community EC sales reporting threshold

  • VAT
  • 20 March 2012 | Richard Asquith

Luxembourg cuts intra-community EC sales reporting threshold

The Luxembourg VAT authorities have confirmed that the reporting threshold for EC sales listing (ESL) has been reduced. From 1 January 2012, it has been cut from €100,000 to €50,000 per annum for companies which file quarterly.

ESLs are filings detailing sales or despatches of goods or services from one EU VAT registered business to another in one of the other 27 European Union member states. They are used for the monitoring of sales of goods and services between businesses, and also to help detect VAT fraud. The 2010 VAT Package, issued by the European Commission, stepped-up the frequency of reporting, typically from quarterly to monthly filings.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.