Most countries updated (or will update) their ECSL return form

ECSL returns will be updated accross the EU following the Quick fixed introduced last 1 January 2020

As part of the Quick fixes introduced last 1 January 2020, we expect all EU countries to update the ECSL form to allow reporting of movements of stock within the EU as part of the simplification introduced on call-off stock activities.

According to the changes introduced last January on call-off stock, businesses moving goods from one EU country to another to place them in consignment at the final client´s disposal will no longer have to register for VAT in the country of arrival of the goods. However, certain administrative formalities must be met. The supplier moving the stock must enter the VAT ID number of the client to whom the goods are intended to be sold in the ECSL return.

Currently, ECSL returns do not foresee the option of entering a VAT number without values. We expect most countries to update their ECSL forms or to introduce a new code to report movements of goods under the new call-off stock simplification.

Slovakia and Belgium already published their new forms. All countries introducing changes to their ECSL form should do so before the corresponding due dates for ECSL filing in February 2020 (reporting period: January 2020).

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