1. VAT
3. VAT in United Kingdom
5. VAT returns in UK
7. UK ESL returns (EC Sales Listing)

UK ESL returns (EC Sales Listing)

Due date and frequency of UK ESL returns

The frequency of filing depends on whether you make IC-supplies of goods or IC-supplies of services. Monthly ECSL are due when the value of IC-supplies of goods exceeds £35,000 in the current or any of the previous quarters. If you are supplying IC-services, you always file your ECSL on a quarterly basis. You can also choose to submit your ECSL monthly if you supply services only. Finally, businesses making IC-supplies of both, goods and services, will send their ECSL for goods monthly (if threshold is exceeded) and for services quarterly.

The UK tax authorities also allow annual simplified ECSL returns. Businesses with a taxable turnover below the VAT registration threshold+£25,500 and whose IC-supplies of goods and services are below £11,000 can file annual ECSL returns where the value of supplies is not required.

• Frequency of filing rules

• • Monthly

    Goods: Total IC-supplies of goods in the current or any of the previous four quarters exceeds £35,000

    Services: Only when opted by the taxpayer. General rule for ECSL on services is quarterly filing

  • Quarterly

    Goods: Total IC-supplies of goods in the current or any of the previous four quarters is below £35,000

    Services: Standard reporting period

  • Annual – Simplified ESCL
    Taxable turnover below the VAT registration threshold+ £25,500 and whose IC-supplies of goods and services are below £11,000

The acquisitions are not taken into account when calculating the thresholds for the frequency of filing UK ECSL returns.

• Due date rules

• • Monthly
    21^st day of the month following the reporting period
  • Quarterly
    21^st day of the month following the reporting period
  • Annually
    Due date is agreed with HMRC individually

Paper ECSL returns are due the 14^th day of the month following the reporting period.

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the previous working day.

UK nil ESL returns and corrective ESL returns

If there are no intra-Community transactions to be reported in a given period, a nil ESPL is NOT due.

Regarding corrections, it is mandatory to submit a corrective ECSL in one or more of the following scenarios: an error in the amount reported exceeds £100; an incorrect VAT number is reported; or an incorrect type of transactions is reported (e.g. goods instead of services).

You can correct an ECSL return online up to 21 days after you have submitted the original ECSL return. After the 21day deadline, you will not be able to correct your ECSL return unless the UK tax authorities send you a corrective ECSL form (VAT 104 Report), which you must send back to HMRC including the correct data.

Paper ECSL returns are corrected with form VAT101B.

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."