EPL Returns - VB
European Purchases Listings Reports
( VB
) is a standard sheet that appears by default in all Returns for which EPL is required. It lists purchases from suppliers established in a European country different than the buyer’s country.Jurisdictions
The EPL contains conditions and output fields depending on the jurisdiction.
note
In some instances, the report includes
VB
and VB2
sheets. That occurs in jurisdictions where EPL goods and EPL services are divided into two Returns.Aggregation
Transactions are aggregated by default.