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 Spain, this return is known as Modelo 349.
Spanish ESL also include purchases of intra-Community goods and services, hence we refer to it as ES(P)L.
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.