EU Sales List Report

Businesses that make supplies for acquisition (that is, exports to other member states) need to complete the EU (European Union) 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.

You can produce this report in summary or detail format for a range of tax period dates, customers and EU codes. You can also elect to include freight and/or miscellaneous charges in the report.

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.