EC Sales List Report

Businesses that make supplies for acquisition (that is, exports to other member states) need to complete the EC (European Community) Sales List Report, usually on a quarterly basis. This report records the aggregate value of sales to customers in other member states who are registered for VAT, and for which ESL requires basic information relating to the supply.

The system assumes that box 8 of the VAT return equals the sum of the ESL lines. You must complete this form within six weeks of the end of the calendar quarter.