VAT Listings in the EU: EC Sales Lists, Domestic Listings and the 2030 Switch to Digital Reporting
What a VAT listing is in the EU — the recapitulative statement (EC Sales List) under Articles 262–271 of the VAT Directive and national domestic listings such as Belgium's client listing or the Czech control statement — who files, how often, where each Member State stands today, and how ViDA replaces recapitulative statements from 1 July 2030.