European Sales Listings (ESL) returns are submitted in every EU country to report intra-Community supplies of goods and services. These supplies include movement of goods from one EU country to another and supplies of services to a client established in another Member State. ESL returns are also known as ECSL, European listings or List of IC operators. In Belgium, the ESL is known as Relevé des opérations intracommunautaires (in French) or Opgave van de intracommunautaire handelingen (in Dutch).
These returns are often reconciled by the tax authorities with the information received from other EU countries, it is therefore important to report accurate and timely information.
It is important to understand for which period you need to file your EC Sales List, as these changes in every country. Also the ESL due date should be taken into account to avoid late filing. In our manual, we also explain what are the penalties for late ECSL returns.