Understanding Common EU Returns: Intrastat, ESL, VAT, OSS & IOSS Explained

In short: The six most common EU returns are the VAT return, Intrastat, the EC Sales List (ESL), local listings, OSS and IOSS. VAT returns report VAT on sales and purchases, Intrastat tracks goods moving between EU countries, and the ESL lists B2B sales to other EU countries. OSS returns are quarterly and IOSS returns are monthly.

Update (October 2026): Filing frequencies and deadlines for VAT returns, EC Sales Lists, OSS and IOSS have not changed. Since 1 July 2026, the EU’s €150 customs duty exemption has been abolished. A temporary €3 duty now applies per item in low-value distance sales of imported goods. Germany (2025) and Austria (2026) have raised their Intrastat thresholds. Minor OSS and IOSS changes apply from 1 January 2027.

European tax and customs rules keep changing, and businesses trading across borders must file several types of returns to stay compliant. These returns report different parts of your business activity. Examples include the movement of goods, sales across EU borders and VAT liabilities. Telling these return types apart can be hard, but it's crucial for avoiding penalties and keeping operations smooth.

This guide explains six of the most common return types businesses in Europe face: Intrastat, ESL/ESPL, VAT return, local listings, OSS, and IOSS. Each return has a specific purpose. Knowing when and how to submit each one is key to staying compliant.

Which EU VAT returns and reports must you file, and when?

It depends on what you sell, to whom, and where the goods move. Most businesses file a VAT return in each country where they are VAT-registered. Cross-border sellers usually add one or more of the reports below.

• VAT return: every VAT-registered business. Each EU country sets a tax period of one, two or three months, or a longer period of up to one year. The return is due no later than two months after the period ends (Article 252 of the EU VAT Directive).
• EC Sales List (recapitulative statement): B2B supplies of goods and services to VAT-registered customers in other EU countries. Monthly, due within one month. Countries may allow quarterly lists for goods if supplies stay at or below €50,000 per quarter (Article 263 of the VAT Directive).
• Intrastat: goods arriving from or dispatched to other EU countries, once your annual value passes the national threshold. Usually monthly, with national deadlines. In Austria, for example, it is the 10th working day of the following month (Statistik Austria).
• OSS return (Union and non-Union schemes): B2C distance sales of goods within the EU and B2C services in countries where you are not established. Quarterly, due by the end of the month after the quarter.
• IOSS return (import scheme): B2C distance sales of imported goods in consignments worth €150 or less. Monthly, due by the end of the following month.

For OSS and IOSS, payment is due by the same date as the return, and you must file a nil return for periods with no sales. These rules come from the European Commission’s One Stop Shop portal. National VAT return and EC Sales List deadlines are often shorter than the EU maximums, so check each country’s rules.

Example: which reports does one seller file?

A German company sells goods to VAT-registered businesses in France. It also ships online orders to consumers in Italy and Spain. It files German VAT returns, plus a German EC Sales List for the French B2B sales.

If its dispatches to other EU countries exceed €1 million a year, it also files monthly German Intrastat declarations. Once its EU-wide B2C distance sales pass €10,000 a year, Italian and Spanish VAT is due. It can report that VAT on one quarterly OSS return.

VAT returns

What is a VAT return?

A VAT (Value-Added Tax) return is a regular report of the VAT a business charged on sales and the VAT it paid on purchases. The VAT return helps authorities calculate the net VAT payable by, or refundable to, the business. Read more in our guide: Key VAT Terms Every Business Owner Should Know.

Key information in VAT returns:

• Output VAT (VAT on sales)
• Input VAT (VAT on purchases)
• Net VAT due to the tax authorities or refundable

Who needs to submit VAT returns? 

Any business registered for VAT in an EU country must submit VAT returns. This includes companies with physical operations in the country. It also includes foreign businesses that meet VAT registration thresholds.

When are VAT returns due? 

VAT returns are typically due monthly or quarterly, depending on the country’s rules and the size of the business. Some EU countries also require annual VAT returns.

See our VAT guides for more information.

Intrastat returns

What is Intrastat? 

Intrastat is the system used to collect statistics on the trade of goods between EU member states. It was introduced in 1993, when customs borders inside the EU were removed. Intrastat requires businesses to report goods moving across EU borders once their sales or purchases pass a set threshold.

Key information in Intrastat returns:

• Commodity codes
• Value and quantity of goods
• Country of origin/destination
• Nature of the transaction (sale, lease, etc.)

Who Needs to submit Intrastat returns? 

Businesses that exceed the Intrastat threshold set by each EU country must file Intrastat returns. The threshold applies to both arrivals (goods received from another EU country) and dispatches (goods sent to another EU country).

When are Intrastat returns due? 

Intrastat returns are typically submitted monthly. Deadlines vary by country, but returns are usually due shortly after the end of each month.

What are the Intrastat thresholds in 2026?

Each EU country sets its own annual thresholds, separately for arrivals and dispatches. Examples confirmed by national statistics offices:

• Germany: €3 million for arrivals and €1 million for dispatches, in the current or previous calendar year, since January 2025. If you cross a threshold during the year, reporting starts that month (Destatis).
• Austria: €5 million for arrivals from reporting year 2026, and €1.2 million for dispatches. Returns are due by the 10th working day of the following month (Statistik Austria).
• Poland: PLN 6,000,000 for arrivals and PLN 2,800,000 for dispatches in 2026 (Statistics Poland).
• Hungary: HUF 500 million for arrivals and HUF 200 million for dispatches in 2026 (Hungarian Central Statistical Office, KSH).

ESL/ESPL returns (EC Sales List)

What is an ESL return? 

The EC Sales List (ESL), sometimes called ESPL, is a report you must submit when you sell goods or services to VAT-registered companies in other EU countries. The ESL lists all transactions between the reporting business and its customers in other EU states.

Key information in ESL returns:

• VAT numbers of customers
• Value of sales made to each customer
• Type of transactions (goods or services)

Who needs to submit ESL returns? 

Any business making intra-EU sales of goods or services to VAT-registered customers must submit an ESL. If you made no cross-border sales in a period, you may not need to file. This depends on local rules.

When are ESL returns due? 

ESL returns are generally due quarterly or monthly, depending on your volume of trade. Some countries also allow or require annual filings for smaller traders.

Under EU rules, the standard ESL is monthly and due within one month of the period end. Countries may allow quarterly ESLs for goods if supplies stay at or below €50,000 in the current quarter and each of the previous four quarters. They may also allow quarterly ESLs for services.

If your goods supplies pass €50,000 during a quarter, quarterly filing ends. You then file monthly from the month in which you crossed the limit.

Local listing

What is a local listing? 

A local listing is a VAT or tax filing that some EU countries require for reporting domestic transactions. Local listings vary widely by country. Some countries require detailed listings of domestic transactions on top of EU-wide returns like the ESL.

Key information in local listings: 

The data required in local listings can vary but often includes details on:

• Domestic VAT
• Sales within the country
• Domestic service transactions

Who needs to submit local listings? 

Businesses operating in EU countries with extra domestic reporting rules must file local listings. These listings usually focus on domestic VAT transactions or other local tax obligations.

When are local listings due? 

Local listings can be due monthly, quarterly or annually, depending on the country and its tax rules.

One-Stop Shop (OSS) returns

What is the One-Stop Shop (OSS)? 

The OSS scheme is part of the EU’s VAT e-commerce package. It simplifies VAT reporting for businesses selling goods and services to consumers in several EU countries. OSS lets you report and pay VAT on cross-border sales through a single online portal, instead of registering for VAT in each EU country where you sell.

Key information in OSS returns:

• Total value of sales to each EU country
• VAT due on sales in each country
• Country-specific VAT rates applied

Who can submit OSS returns? 

Businesses selling goods or services to consumers in more than one EU country can use the OSS system to simplify VAT compliance. This is particularly relevant for e-commerce businesses and companies offering digital services like streaming or downloads.

When are OSS returns due? 

OSS returns are filed quarterly and are due by the end of the month after the quarter ends. For example, returns for Q1 are due by the end of April.

Import One-Stop Shop (IOSS) returns

What is the Import One-Stop Shop (IOSS)? 

The IOSS system is a simplification scheme for businesses selling goods to EU consumers from outside the EU. It lets companies collect, declare and pay VAT at the point of sale on goods valued up to €150. Customers get a smoother experience, with no customs delays or unexpected charges.

Key information in IOSS returns:

• Value of goods sold to EU customers
• VAT collected on these sales
• Country-specific VAT rates

Who can submit IOSS returns? 

Any business making distance sales of imported goods in consignments of €150 or less can opt into the IOSS scheme. Non-EU businesses generally need to appoint an EU-established intermediary. IOSS is especially useful for online retailers that ship directly to consumers in several EU countries.

When Are IOSS Returns Due? 

Unlike OSS, IOSS returns are submitted monthly. Each return is due by the end of the month following the tax period.

Does the €3 customs duty change IOSS returns?

No. From 1 July 2026 to 30 June 2028, a temporary €3 customs duty applies per item in distance sales of imported goods worth €150 or less. IOSS still works, and VAT on these sales is still declared and paid on the monthly IOSS return.

The €3 duty is a customs charge. It is payable when the customs declaration for release into free circulation is accepted. It is not part of the VAT taxable amount unless you charge it to the customer at the time of sale.

What is changing in EU VAT reporting from 2027?

The EU’s VAT in the Digital Age (ViDA) package, Council Directive (EU) 2025/516, was adopted on 11 March 2025. It changes OSS, IOSS and cross-border reporting in stages. The European Commission lists these key dates.

• 1 January 2027: minor changes to OSS and IOSS, including a new OSS correction mechanism and extra information for IOSS.
• 30 June 2028: the temporary €3 customs duty on low-value imports ends.
• 1 July 2028: single VAT registration reforms start, including an OSS scheme for transfers of own goods and mandatory reverse charge for non-identified suppliers.
• 1 July 2030: digital reporting requirements apply to cross-border B2B transactions.

Conclusion

European tax compliance means handling several return types, each with its own purpose and reporting rules. You may be moving goods between EU countries, selling services across borders or handling VAT on e-commerce sales. In each case, you must understand and correctly file the returns and reports required.

Track these obligations and submit returns on time. This helps you avoid penalties and keep operations efficient in the EU market.

Do you need help with your VAT compliance, Intrastat, or ESL returns? Book a free call with one of our experts to find bespoke solutions for your business, optimize your VAT costs, and reach millions of new potential customers.

How Taxually handles this

Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.

Related guides

• VAT Northern Ireland: How the System Works Post-Brexit
• VAT Exempt and VAT Zero Rated - What's the Difference?
• VAT Data Automation for CTC and E-Invoicing: Near-Real-Time Reporting