When a German VAT registered business (resident or non-resident) sells goods or services to other VAT registered businesses within the European Union then there is a requirement in Germany to submit an additional document called the European Sales List. The ESL reports these type of transactions and is required in addition to your German VAT return and intrastat reports.
When are German EC Sales Lists required?
When a German business or foreign trader who is identified for VAT in Germany makes a sale to another business located in another EU country who is identified for VAT in their own country. This type of transaction is reported on the ESL, there is no reporting threshold and each and every sale must be reported in addition to the German VAT return or any intrastat reports.
What are the German EC Sales reporting deadlines?
German ESLs are filed on a monthly basis for goods once sales exceed €100,000 per annum otherwise it is quarterly filings for goods.
For services, the returns are filed quarterly. The filing date is the 25th of the month following the reporting period (monthly/quarterly).
There may be a fine of up to €5,000 for late or incorrect German ESL filings.
