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This publication is available at https://www.gov.uk/government/publications/vat-for-businesses-if-theres-no-brexit-deal/completing-a-european-community-sales-list-before-brexit
Businesses will not need to submit ESLs for periods starting after the day the UK leaves the EU.
Completing an EC Sales List (ESL) for periods before Brexit
Businesses need to send a completed EC Sales List (ESL) as normal for the periods that start before Brexit if:
- they are registered for VAT in the UK
- they supply goods or services to EU VAT-registered customers
Businesses should only include details of sales made to EU VAT-registered customers before Brexit. For example, if the UK leaves the EU at 11pm on 31 October 2019, submit a monthly ESL ending 31 October 2019 or quarterly ESL ending 31 December 2019 showing details of sales made up to 11pm on 31 October 2019.
Businesses that complete a simplified annual ESL will be contacted separately.
If an ESL is submitted late a penalty may be due.