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What is European Sales Lists

Tax Definition:-

European Sales Lists (ESL)- all businesses registered for VAT that supply goods to businesses registered for VAT in other European Union (EU) Member States must send HM Customs and Excise lists of their EU supplies. Other Member States use the information provided on the European Sales Lists (ESL) to ensure VAT has been correctly accounted for.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2007-01-12 09:42:17

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