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In case you’re a VAT-enlisted business in the UK supplying merchandise and administrations to VAT-enrolled clients in another EU nation, you should tell HM Revenue and Customs (HMRC) about those supplies. Utilize an EC Sales List (ESL) to appear:

Details of each of your EU clients

The sterling estimation of the supplies you’ve made to them

The client’s nation code

You’ll have to finish an ESL in the event that you’ve:

You’ll have to finish an ESL in the event that you’ve:

Filled in box 8 of your VAT Return; HMRC will naturally send you an ESL to finish

Supplied any merchandise to a VAT-enlisted business in another EU nation.

Moved any of your own products to a VAT-enlisted branch, office or auxiliary organization that you possess in another EU nation

Given a VAT-enrolled client in another EU nation a credit note for merchandise, regardless of the fact that you didn’t supply them with any products in this period

Sold merchandise to a VAT-enrolled client in another EU nation and masterminded your supplier, who’s situated in one EU nation, to send the products straightforwardly to your client.

Supplied administrations to a VAT-enlisted EU organizations and that business represents the VAT

The improved ESL

On the off chance that your business just makes low level supplies of merchandise to VAT-enlisted clients in another EU nation you shouldn’t fill in the full ESL. You can contact HMRC to inquire as to whether you can send an improved yearly ESL, if:

The estimation of your aggregate assessable turnover in a year isn’t more than the VAT enrollment limit in addition to £25,500

Your supplies to clients in other EU nations aren’t more than £11,000 a year

Your deals do exclude New Means of Transport

In the event that HMRC concurs that you can utilize the streamlined ESL you:

Never need to fill in the real estimation of your supplies to every client, rather you enter an ostensible estimation of £1

Complete the structure once per year by a date concurred with HMRC

You can send separate ESLs on paper or online in the event that you have:

Individual branches of your business

Individual organizations inside a gathering VAT enlistment

Self-bookkeeping branches inside a gathering VAT enlistment – contact HMRC to orchestrate this, you will be given a 3 digit code for every branch or organization in your business, you should utilize this as an identifier when you finish the different ESLs

To send information online for individual branches you should enroll every one independently with HMRC’s Online Services. HMRC administrations might be moderate amid occupied times. Check if there are any present issues with this administration, or times it won’t be accessible. On the off chance that the aggregate estimation of merchandise supplied from all the branches of your business is more than £35,000 (barring VAT), in the present or past 4 quarters, every branch must send a month to month ESL.

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