- Intrastats and ECSLs are additional VAT reporting obligations in the EU.
- The Intrastat is a statistical return while the ECSL is an additional VAT return.
- Businesses trading within the EU may need to file an ECSL, an Intrastat or both, in addition to their periodic VAT filing in each EU member state in which they trade and are registered for VAT.
- The intrastat allows the tax authorities to gather statistical information regarding trade within the EU, while the ECSL enables tax authorities to ensure that VAT is correctly declared in cross-border sales (and purchases in certain jurisdictions) in the EU, thus eliminating VAT fraud and ensuring that VAT is collected appropriately.
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