If you are registered for VAT and you supply goods to businesses registered for VAT in other European Union (EU) member states, you will already provide details of these sales for use on an European Community Sales List (ESL), also known as the recapitulative statement.

On 1 January 2010, ESL reporting becomes mandatory for businesses providing services subject to reverse charge arrangements in the customer's member state. You can find more information in the guide on reporting your EU sales using the EC Sales List (ESL).