If a Irish VAT registered business is supplying goods or services across the Irish border to another EU VAT registered business not located in Ireland then an EC Sales List is required to be filed for every transaction.
When should a Irish ESL need to be filed?
You can file your ESL/ICP declaration bi-monthly in line with the VAT return.
There are no reporting thresholds for EC Sales. You are required to report an ESL from the first transaction that is sold to another EU VAT registered business, this also includes self-supply of goods crossing the border from one warehouse to another.
You must file the ESL return no later than the 20th of the month after the required reporting period
e.g. a January monthly ESL is due by 23rd of March
You are permitted to file a bi-monthly submission of the ESL if you have not exceeded the threshold amount in a single reporting period.
NIL ESL returns
If there have been no intra-Community transactions in a given month/quarter then it is not required to file a NIL return.
Fines for late Dutch ESL returns
If a company fails to file their ESL return in Ireland on time then a penalty may be applied based on how many times they have failed to comply previously.
For failing to submit on time the penalty can be up to 1,265 EUR plus 60EUR for every additional day past the deadline.
In Ireland there are additional reporting requirements for Intrastat if you exceed certain thresholds for arrivals and/or dispatches. This is indicated in the table below;