For these purposes, EU sales are sales of goods to persons registered in another member state. At the end of any month the annual EU sales must be less than £11,000. Alternatively, the limit may be applied from the start of a year when there are reasonable grounds for believing that the value will be less than £11,000 in the year concerned (Value Added Tax Regulations 1995, reg. 22).
EU Sales Lists (ESLs) must be submitted every calendar quarter. Alternatively, with permission they may be submitted monthly.