- Tax Compliance Services
EC Sales List & Intrastat Return
EU Compliance Regulations
Stay compliant with EU compliance regulations using TBA Global’s ECL and Intrastat filing services.
If you’re registered for VAT in multiple EU Member States, you may need to file ECL/Intrastat returns. TBA Global can help to:
Ensure you stay compliant with your ongoing compliance obligations.
Minimise the risk of penalties for non-compliance.
Ensure a smooth trading experience when running your cross-border business.
What are ECL & Intrastat Returns?
ECL (or EC Sales List) returns are additional to VAT reporting, and some tax authorities may require you to submit a return in addition to your existing VAT return.
Intrastat returns are another similar additional requirement but are instead declared to the appropriate customs/statistical authorities, rather than the tax authorities responsible for managing VAT.
You’ll need to have a valid VAT registration before filing ECL/Intrastat returns.
When do I need to file?
Each EU Member State sets their own reporting thresholds and deadlines. Below the threshold, you’re normally not required to submit a return.
When you’re registered for VAT through TBA Global, we can help ensure that your ECL/Intrastat filings are kept up to date.
Effortless Compliance with TBA Global
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Frequently Asked Questions
ECL (also known as EC or EC Sales List) filings are an additional filing requirement that is sometimes required. It is used to report cross-border transactions within the EU. It is not always necessary to file an ECL return – this will depend on the volume/value of your transactions.
On a VAT filing contract with TBA Global, we’ll automatically file any required ECL returns.
No VAT needs to be applied in the invoices as long as both seller and buyers are registered with VAT numbers and can be checked valid in the EU VIES system. Moreover, the product delivered destination must match with buyer’s VAT number country.
Filing details can vary from country to country, but the following is basic information usually requested:
- Buyer’s name
- Buyer’s VAT number
- Buyer’s country code
- The value amount of the transactions in local currency
From 1 January 2021 if you’re a VAT-registered business in the UK supplying goods from Northern Ireland to VAT-registered customers in an EU country, you must continue to file ECL return to the UK HMRC. Due to Brexit, if there is no such transaction, an ECL return is not required in the UK.
An additional filing that is similar to ECL but reported to the relevant customs office rather than the tax authority. It is not always necessary to file an Intrastat return – this will depend on the volume/value of your transactions.
Intrastat filings may be included in your VAT filing contract with TBA Global. You can get in touch with us for further information.
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