- UK VAT-registered businesses supplying goods from Northern Ireland to EU VAT-registered businesses must submit an ESL to HMRC.
- ESL submission frequency depends on sales volume: monthly if sales exceed 35,000 pounds in the past four quarters, quarterly otherwise, with some annual exemptions.
- Businesses must submit the ESL within 21 days after the end of the reporting period.
- ESL must generally be submitted online via form, CSV, or XML upload, but certain exemptions allow paper submission upon contacting HMRC.
- Corrections must be made within 21 days by submitting a new ESL. If originally uploaded as a CSV or XML file, a new file must be uploaded.
- Under the Northern Ireland Protocol, goods sales from Northern Ireland to the EU remain subject to EU VAT rules, requiring continued ESL reporting.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
