---
title: "Creating and Finalizing the Declaration"
source_url: https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/create-declaration-report
language: en
last_updated: 2026-10-05
---
# Creating and Finalizing the European Sales List in Lucanet VAT

## Overview of the 'Declaration' Workspace of the European Sales List in VAT

The **Declaration** workspace in the **European Sales List** (ESL) functional area in Lucanet VAT (Value Added Tax) displays the European Sales List of the selected company and period. The European Sales List contains the intra-Community supplies, services, and triangulations that must be transmitted to the Federal Central Tax Office. VAT fills the entries of the declaration automatically via the import of the ERP report **RFASLM00**; in addition, you can add entries manually via **Add**.

The [European Sales List](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list.md) page describes the prerequisites under which the **European Sales List** functional area is displayed.

## Navigation to the 'Declaration' Workspace of the European Sales List in VAT

The **Declaration** workspace can be found under **VAT | European Sales List | Declaration** and is displayed as follows, for example:

![Shows the 'Declaration' workspace of the European Sales List in VAT for the period 'DE_2020_11_VA' and the company '1000 - Organträger' with the plus icon, the 'Finalise' button, the three-dot icon, and the totals 'Total amount of supplies', 'Total amount of services', 'Total amount of intra-Community triangulations', and 'Total amount', each with '0 EUR'. Below them are the 'Search' field and the empty table with the columns 'ser. no.', 'Country code', 'VAT ID', 'Sum (in EUR)', 'Type of transaction', and 'VAT ID valid'.](https://support.lucanet.com/assets/docs-images/income-taxes/vat/european-sales-list/create-declaration-report/_images/en/declaration-overview-european.png)
The 'Declaration' workspace

## Structure of the 'Declaration' Workspace of the European Sales List in VAT

Above the declaration table, VAT displays the following totals of the European Sales List:

| Total | Description |
|---------|---------|
| Total amount of supplies | Total amount of all intra-Community supplies with type of transaction **0** in EUR |
| Total amount of services | Total amount of all services with type of transaction **1** in EUR |
| Total amount of intra-Community triangulations | Total amount of all intra-Community triangulations with type of transaction **2** in EUR |
| Total amount | Total amount of all entries of the European Sales List in EUR |

**Columns of the declaration table**

The declaration table of the European Sales List in VAT contains the following columns:

| Column | Description |
|---------|---------|
| ser. no. | Consecutive number of the entry. The number is assigned automatically. |
| Country code | Two-digit ISO country code of the EU member state in which the purchaser is established, e.g. **AT**, **FR**, or **NL**. Exception: For Greece, **EL** is used instead of **GR**. |
| VAT ID | VAT identification number of the purchaser or company in another EU member state. Length and format can vary by country. |
| Sum (in EUR) | Consolidated net amount of the tax base per type of transaction and purchaser in full euros without decimal places. Up to three rows can exist for one business partner if intra-Community supplies, services, and triangulations are carried out with this partner. |
| Type of transaction | Type of transaction: **0** = intra-Community supplies, **1** = services, **2** = intra-Community triangulations |
| VAT ID valid | Result of the check of the VAT identification number, if a check was executed |

> **Note:** The values of the European Sales List are transmitted in full euros without decimal places.

## Adding an Entry Manually to the European Sales List in VAT

To add an entry manually to the European Sales List in VAT:

1. In the **Declaration** workspace, click **Add** the plus icon. The **Add** view is displayed:

    ![Shows the view for adding an entry in the 'Declaration' workspace of the European Sales List in VAT with the 'Save' button, the 'Country code' and 'VAT ID' fields marked as mandatory fields, the 'Tax bases total' field, and the 'Type of transaction' drop-down list with the value 'Intra-Community supplies'.](https://support.lucanet.com/assets/docs-images/income-taxes/vat/european-sales-list/create-declaration-report/_images/en/create-declaration.png)
    Adding an entry manually in the European Sales List

2. Fill in the following mandatory fields:

    - **Country code**: Two-digit ISO country code in capital letters, e.g. **AT** or **FR**
    - **VAT ID**: VAT identification number of the purchaser – a company within the EU. Length and format can vary by country.
    - **Tax bases total**: Consolidated net amount per type of transaction and purchaser in full euros without decimal places
    - **Type of transaction**: Type of transaction. Possible values: **0 - Supplies**, **1 - Services**, **2 - Intra-Community triangulations**

3. Click **Save** to transfer the entry into the declaration.

If you enter the same country code and the same VAT identification number as for an existing entry, VAT sums up the amounts per type of transaction.

> **Note:** Check whether the serial numbers are consecutive. Missing numbers can indicate faulty rows in the import file that VAT did not import.

## Creating the European Sales List via the Import in VAT

If you have imported and saved the ERP report **RFASLM00** in the [Import](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/import-data-summary.md) workspace, VAT transfers the data into the declaration table of the European Sales List automatically. In addition to the imported entries, you can add further entries manually via **Add** (see section [Adding an Entry Manually to the European Sales List in VAT](#adding-an-entry-manually-to-the-european-sales-list-in-vat)).

## Data Transfer from Company Members into the European Sales List in VAT

For superordinate companies with company members, VAT transfers the ESL data of the company members automatically when you open the **Declaration** workspace. The workspace displays the time of the last transfer under **Last data transfer from company members**.

The following also applies to superordinate companies with company members:

- The **Add** button is not available – the entries originate exclusively from the company members.
- You can only finalize the declaration once all associated company members have finalized their declaration.

## Finalizing the European Sales List in VAT

To finalize the European Sales List in VAT, click **Finalise** in the top right corner.

Depending on the configuration, the button can be deactivated if certain prerequisites are not yet fulfilled – e.g. if the reconciliations have not been executed yet or contain errors.

After finalizing, you transmit the declaration to the Federal Central Tax Office via the [Send declaration](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/send-declaration-report.md) workspace.

> **Note:** Use the **Open ESL** button in the top right corner to reopen a finalized declaration. Alternatively, reopen the declaration via the [Month overview](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/monthly-overview-report.md) or the [Year overview](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/yearly-overview-report.md).

## Managing Corrections of the European Sales List in VAT

In VAT, you create a correction of the European Sales List via the [Year overview](https://support.lucanet.com/en/documentation/income-taxes/vat/european-sales-list/yearly-overview-report.md). In a correction, you only enter the correction items – VAT does not display the entries of the previously sent declaration again. For each correction, specify the VAT identification number, the country code, and the correction amount.

Via a drop-down list in the header area of the **Declaration** workspace, you switch between the original declaration and the corrections and view previous declarations.

> **Note:** Do not create corrections for company members in the individual company member, but always via the Year overview in the overall declaration.

## Further Functions in the 'Declaration' Workspace of the European Sales List in VAT

In addition to the [general functions](https://support.lucanet.com/en/documentation/income-taxes/vat/user-interface-general-functions.md), the following functions are available in the context menu of the three-dot icon (⋮) in the top right corner of the **Declaration** workspace of the European Sales List in VAT:

| Function | Description |
|---------|---------|
| Check VAT IDs - VIES | Checks the VAT identification numbers contained in the declaration via the VIES system – the VAT Information Exchange System of the European Commission. The **VAT ID valid** column displays the result. |
| Check VAT IDs - BZSt | Checks the VAT identification numbers contained in the declaration via the Federal Central Tax Office. Only available if the declaration contains German VAT identification numbers. |