EC Sales List (ESL). No longer. Within 14 days of your next VAT reporting period HMRC want an ESL from you.
Here is the official Notice. For practical purposes this means you need to record the value of services supplied to EU clients but you still do not charge them VAT. You do need to included their VAT number on your invoices and on the ESL. Most of us have that data already. However I have noticed a few of my European suppliers have been asking for my VAT number recently. Its easy to reply as I have my VAT number in my email footer and their VAT numbers in my database.
I have sent my VAT returns online for sometime and it is a lot simpler than paper. I can do the ESL online too and since I have very few European clients, doing it manuallly after the end of the 1st quarter of 2010 is not a big burden. If you have more, then perhaps its time to look at your accounting software and speak to your accountant. If you are not doing it online yet, now is the time to start. Its very simple.
I am hoping for comments on whether you think these changes have more significance than I have appreciated.