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No more annual filing of European Sales Lists

Up till now, it was possible to submit the European Sales Lists (ESL – modelo 349) on an annual basis in Spain, if conditions were met (depending on the turnover and the level of intra-EU supplies of goods).

The annual declaration period for ESL is now abolished. In 2020, modelo 349 may therefore be submitted on a monthly or quarterly basis only.

Source EuropeanVATdesk

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