EC Sales Lists (ESL)

To supplement the VAT return, there are various additional reports which are also required to be filed in the EU. On the whole, this is true when the registered entity trades with other European Union countries.

An EC Sales List (ESL) is the most commonly required supplementary report. Either filed monthly or quarterly, this listing provides details of sales or transfers of goods and services to other VAT registered companies in other EU Member States. ESL’s in the EU allow tax offices to confirm that VAT is being properly and fully declared by all parties in cross-border transactions.

amavat^® offers this listing service which applies to goods and services. The VAT numbers of both companies’ must be registered with the ‘VAT Information Exchange System’ (VIES), in order to qualified for an ECSL declaration.

The EC Sales List known as the ESL is filled out by our team of specialists according to very precise specifications.

Simply send us a copy of your invoices for incoming and outgoing supplies for the last 10 months. The ESLs must be submitted to the customs service’s according to the official timetable.

• The ESLs are filled out and directly submitted to the customs authorities electronically,
• We verify the compliance of the invoices and the transactions using our software (to find out more about ESL and Intrastat please click here),
• We check for double entries,
• We verify the VAT numbers of your customers (according to the country key),
• We calculate the statistical values,
• We can provide you with additional data if you so request it.

After completing the ESL, prior to filing your VAT return, you will receive a summary per submitted invoice:

• The invoice number,
• The VAT value,
• The settlement of the VAT so that you can manage your VAT return,
• Additional remarks, if necessary.