What is the EC sales list?
An EC Sales List (ESL) is a report that is sent to the correct tax authorities by VAT-registered businesses who sell goods and services to other businesses in the EU.
The EC sales list must be completed for each customer that has been sold to within a given time period. (usually every quarter)
To complete the EC sales list, you will need to keep a record for each customer, tracking the total sold to that customer in the period.
The EC sales list filing must also contain the customer’s local VAT number. This can be done at the time of raising the invoice by checking the VAT number using the VIES VAT number checker.
You must also confirm if goods or services were sold, on an EC listing record 0 is recorded for goods, and 3 is recorded for services.
How are goods and services treated differently?
For businesses who send goods to the EU, you will only be required to file an EC sales list if the businesses you are sending goods to are VAT registered.
If you are selling services to businesses in the EU then all sales must be reported on the EC sales list, regardless of the VAT registration status of your customers.
Completing your EC sales list filing
For Avalara Managed VAT Reporting customers you will need to provide your EC sales information as part of your regular data upload to Avalara using the Avatemplate.
Please note that in some countries such as Spain and Poland it’s mandatory to report EC Acquisitions alongside EC sales, if you are unsure of the requirement to declare acquisitions we advise contacting the tax authority or your accountant.
For Amazon sellers who are required to complete the EC sales list, the AVTR file you complete each month will need to contain the EC sales information, enabling Avalara to complete the EC sales listing on your behalf.
For more information on data imports and templates please see this guide.
For more on EC sales and other European VAT topics, take a look at our VAT live pages.