EU Sales Listing

All VAT-registered businesses in the EU must provide details of goods and certain services supplied to a VAT-registered customer in another EU country.

The information on EU Sales Listing (ESL) is used by the tax authorities in other EU countries to verify that the businesses supplied with goods or services are dealing with the VAT correctly. The details are also used to build anonymous statistics showing how goods are traded in the EU.

The same process applies if a business receives goods from a supplier in another EU country. The supplier also completes a similar sales list showing the value of the goods or services that business has supplied.