What is an ESL or ESPL return?

The ESL (or ESPL) return is a report where you list all your sales of goods and services to clients in other EU countries, also called intra-community supplies.

You need to include any sales made to VAT-registered businesses in other EU countries during the reporting period — this can be monthly or quarterly, depending on your local rules. This information is already available in your Amazon VAT transactions report, so normally, there is no need for you to provide this information separately, except for the ASINs corresponding to your movements of stock. 

If Amazon moves your stock between warehouses in different EU countries, an ESL/ESPL is generally needed only for the reporting periods in which those cross-border movements actually take place; periods without such movements may not require one.

Please note that ASINs are not standard fields on the ESL/ESPL itself — these returns normally report the customer or supplier's VAT number and the value of the intra-Community supply.

This return helps tax authorities keep track of cross-border trade within the EU and ensure VAT is correctly accounted for. Learn more about ESL and ESPL returns in our dedicated article.

If you’re unsure whether you need to file this return or how often, feel free to ask us!