EC Sales List UK (ESL returns)
As of 1 January 2021, the UK is no longer a part of the European Union due to Brexit. Therefore, intra-Community movements are not possible and ECSL returns are no longer applicable in the UK.
The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated
As of 1 January 2021, the UK is no longer a part of the European Union due to Brexit. Therefore, intra-Community movements are not possible and ECSL returns are no longer applicable in the UK.