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