Apart from the VAT return itself (see ¶72040), further returns must be made by traders engaged in intra-EC movements of goods and services. The returns are:

quarterly or monthly ‘EC sales listings’ (ESLs) required of all traders (this may be annually for very small traders); and

monthly ‘Supplementary Statistical Declarations’ (SSDs), more commonly known as Intrastat returns, are required of all but the smallest traders.

EC sales list

The EC Sales list (ESL) must be produced for each calendar quarter or month, as appropriate, and must be submitted to HMRC within 14 days of the reporting period for paper returns and 21 days for electronic submission.

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