pps@marosavat.com | +34 91 0602141

MarosaVAT EU VAT Services

UK ESL returns (EC Sales Listing)

home / UK VAT basics / UK ESL returns (EC Sales Listing)

manual Reino Unido

UK ESL returns (EC Sales Listing)

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 the UK, EC Sales List is the most common name for this return.

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.

It is important to understand for which period you need to file your EC Sales List, as these changes in every country. Also the ECSL due date should be taken into account to avoid late filing. In our manual, we explain how to correct an ECSL that has been submitted with inaccurate information and, if applicable, what are penalties for late ECSL returns