Estonian EC Sales Lists (ESL)
If a Estonian VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of each transaction must be submitted via a EC Sales List filing. This allows the Estonian tax authorities to verify that VAT on cross-border transactions is being dealt with correctly.
Form VD is used and must be submitted electronically if a business has been registered for VAT in Estonia for more than 12 months.
When should Estonian ESLs be filed?
Transactions are filed in Estonia on a monthly basis. The deadline for submitting the ESL is the 20th day of the month following the month when the taxable supply took place.
A penalty of up to EUR3,200 may be applied for a late ESL submission.
Other resources
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
