United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

Penalties for late UK ECSL returns

A taxpayer that files a late EC Sales Lists will normally receive a warning notice. If the error is repeated, penalties will be applied.

The amounts go up to £5/£10/£15 per day depending on whether this is the first second, third, or subsequent penalty within a 12-month period. If the error keeps recurring in a 12-month period, penalties can go up to £1,500 per day.

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