Invoices

Credit Memos

Debit Memos

from Oracle Receivables that relate to non-Belgian EEC customers. Customers are non-Belgian EEC when the first two characters of their VAT number on Bill-to site use level refer to a country in the EEC other than Belgium.

For example, a customer with:

VAT number BE123456789 on Bill-to site use level is a Belgian EEC customer (BE stands for Belgium). Transactions with this customer will not be reported in the ESL.

VAT number EL123456789 on Bill-to site us level is a non-Belgian EEC customer (EL stands for Greece). Transactions with this customer are reported in the ESL.

All transaction lines that belong to the ESL Reporting Category CAT1, CAT2, CAT3, or CAT4 are summarized:

Per customer

First two characters of the VAT number

ESL reporting category

The transaction lines are flagged as being summarized. This flagging is required to report ESL corrections.

Corrections are defined as transaction lines that should have been reported in a previous ESL report, but were not. These transaction lines are picked up automatically and marked as corrections, by virtue of having the correction period marked against them. The correction period refers to the period when the transaction lines were entered, which will be for a period prior to the reporting period.

While summarizing, the ESL Reporting Category is translated to the official ESL code this way:

CAT1 is translated to space

CAT2 is translated to A

CAT3 is translated to P

CAT4 is translated to T

Note also that the amount on each of the summarized P-lines is zero, as required by the VAT Authorities.

The output report from the Belgian VAT ESL Summarize and Declare Process contains information to help you complete the Begeleidingsnota/Note d'accompagnement, which accompanies your VAT ESL return.

The Customers field displays the total number of summarized customer records in the declaration. The Amount field displays the total amount (exclusive of tax) of all summarized customer records in the declaration.