Intrastat & European Sales Listings (ESLs)

Businesses that sell goods from the UK that are delivered to customers located in other countries in the EU must usually complete ESLs. ESLs cover a calendar quarter and must be submitted within 42 days of the end of the quarter.

Businesses that sell goods from the UK that are delivered to customers located in other countries in the EU must complete Intrastat Dispatches declarations, if the value of those sales exceeds £225,000 per annum. Intrastat Dispatches cover a calendar month and must be submitted by the end of the following month.

Businesses that purchase goods from businesses located in other countries in the EU, where the goods are delivered to the UK, must complete Intrastat Arrivals declarations, if the value of these purchases exceeds £221,000 per annum. Intrastat Arrivals cover a calendar month and must be submitted by by the end of the following month.

These declarations are required for statistical purposes, and no tax is due on submission of the declarations. However, penalties can be levied by HM Revenue & Customs for failure to submit Intrastat and ESL declarations.


Intrastat and ESL Services

H&H VAT can complete or review Intrastat declarations and ESLs. Our fees are normally negotiated in advance and are dependent on the volume of relevant invoices or transactions for each declaration period. Our fees are very competitive and can be tailored to client needs.

Please contact us for further information regarding our services and the fees that we charge.