EC Sales List

An EC (European Community) Sales List, also known as the ESL declaration, is a mandatory tax report submitted by a VAT-registered business that details the value of goods and services it has supplied to other VAT-registered businesses located in other European Union (EU) countries. It is used by tax authorities to verify transactions and prevent VAT fraud on cross-border sales.

Note:

Since Brexit, UK businesses (except those in Northern Ireland) no longer need to file EC Sales Lists for sales to the EU after January 1, 2021. However, businesses in Northern Ireland selling goods to VAT-registered customers in the EU must continue submitting EC Sales Lists.