EC Sales Lists: completing and submitting, online or on paper

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Reporting your EU sales using the EC Sales List (ESL)
EC Sales List: How to complete and submit one box-by-box
EU country codes, VAT numbers and VAT in other languages
Submit your VAT Return or ESL online on the HMRC website

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Reporting your EU sales using the EC Sales List (ESL)

Reporting your EU sales using the EC Sales List (ESL)

If you're a VAT-registered business in the UK that supplies goods (and, from 1 January 2010, certain services) to a VAT-registered customer in another European Union (EU) country, you'll have to tell HM Revenue & Customs (HMRC) about the supplies.

You'll need to complete and send in an EC Sales List (ESL) showing details of each of your customers in the EU and the value (in sterling) of the supplies you've made to them in the period. You only enter details of supplies of goods (less any credit notes) - not of any services you've provided. If you haven't made any supplies (or issued credit notes) to VAT-registered businesses in other EU countries in the period, then you don't send in an ESL. However, these rules change on 1 January 2010 and you will need to submit ESLs for certain services after that date.

This guide explains who has to fill in an ESL and when it has to be completed. It also tells you about the different ways you can submit it to HMRC.

On this page:

EC Sales Lists - the basics
How to submit your EC Sales List (ESL)
Enrolling for the ESL Online service (ECSL)
Terms and conditions for using the ESL Online service (ECSL)
Log in to submit your EC Sales Lists (ESL) online now
More useful links

EC Sales Lists - the basics

All VAT-registered businesses in the UK that supply goods to a VAT-registered customer in another EU country must provide HMRC with information about the supplies.

You use either the ESL Online service (ECSL) or form VAT 101 EC Sales List (ESL) to show details of:

Each of your customers in another EU country that you've supplied goods to.
The relevant country code.
The value of the goods and directly related services you've supplied. 'Related services' means costs that are part of the price paid for the goods - like delivery charges. You don't list supplies of services on the ESL, but these rules change on 1 January 2010 - see below.

There is no threshold for ESLs - you must list every supply, no matter how small.

From 1 January 2010, if you supply services to EU businesses where the place of supply is your customer’s country, you will have to complete ESLs. There will also be other changes to the VAT rules for international transactions. It’s important that you consider now whether you will be affected by these changes and whether you may need to make changes to any of your software, systems or procedures.

Find out more about the forthcoming changes to the cross-border VAT rules

When should I complete an EC Sales List?

You'll need to complete an ESL if you've done any of these:

Filled in Box 8 on your VAT Return. HMRC automatically sends you an ESL if you've filled in Box 8.
Supplied any goods to a VAT-registered business in another EU country. This applies even if you didn't invoice for them - unless they count as samples under the VAT rules.
Moved any of your own goods to a VAT-registered branch, office or subsidiary company that you own in another EU country.
Given a customer in another EU country a credit note for goods - even if you didn't supply them with any goods in this period.
Sold goods to a customer in another EU country but didn't actually handle the items. You arranged for your supplier, who's located in one EU country, to send the goods directly to your customer. Your customer mustn't be in the UK. This is known as triangulation.
From 1 January 2010, supplied services to EU businesses, where the place of supply is the customer’s country.

Read about what counts as a sample for VAT purposes

Find out how to complete and submit an EC Sales List

Why HMRC needs EC Sales Lists

The information you give on the ESL is used by the tax authorities in other EU countries. They use it to check that the businesses you've supplied your goods to are dealing with the VAT correctly.

The details are also used to build up anonymous statistics showing how goods are traded in the EU.

The same thing happens if your business receives goods from a supplier in another EU country. Your supplier also completes a similar sales list showing the value of the goods they've supplied to you.

Annual ESLs

If you make annual VAT returns you can apply for approval to submit your ESL once a year provided you meet all of the following conditions:

your total annual taxable turnover does not exceed £145,000
the annual value of your supplies to other Member States is not more than £11,000
your sales don't include New Means of Transport

Contact HMRC to ask if you can complete an annual ESL

Simplified ESLs

If your business only makes a low level of supplies to customers in another EU country you may not need to fill in the full ESL. You can contact HMRC and ask for permission to submit a simplified annual ESL, if all of these are true:

the value of your total taxable turnover in a year isn't more than £72,500
your supplies to customers in other EU countries aren't more than £11,000 a year
your sales don't include New Means of Transport

If HMRC agrees that you can use the simplified ESL it means that you:

still use the same ESL form
don't need to fill in the value of your supplies to each customer - instead you enter the value '1.00', (whichever method you use to submit the ESL)
only have to complete the form once a year - you agree with HMRC when you're going to send it in

Contact HMRC to ask if you can complete a simplified ESL

More about what is a New Means of Transport

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How to submit your EC Sales List (ESL)

There are several different ways that you can complete and submit your EC Sales List (ESL). You can choose any of the following methods:

The ESL Online service (ECSL) online form - this is similar to the paper ESL but you complete it online instead.
The ECSL 'bulk upload' feature. You'll need to submit your data using either a CSV (Comma Separated Variable) or XML (Extensible Markup Language) file. The bulk upload feature is particularly useful for businesses that have lots of EU customers.
The ECSL via an XML Channel, tailored to the larger trader and agent organisation willing to invest in messaging software.
The paper ESL, form VAT 101 'EC Sales List' - and form VAT 101A 'EC Sales List Continuation Sheet' if you need more room.

If you prefer, your accountant or tax adviser can fill in your ESL for you.

If you are already a registered user of HMRC Online Services or the Government Gateway, you can log in to use the ECSL to submit your ESL now.

Find out more about using your accountant or tax adviser to complete your ESL

Read how to prepare the data for your ESL and submit it

The benefits of submitting your ESL electronically

There are several benefits if you decide to submit your ESL electronically, such as:

It can save you time and trouble because your data is checked automatically and certain errors are highlighted for you.
You can look at previous ESLs that you've submitted online before.
It's faster and more secure than sending your ESL in the post.
You get a dated acknowledgement of the data you've submitted.
You might be able to create the file directly from your accounting software package. This cuts down on the time needed to enter the information - and can also reduce errors when the data's being keyed in again.
From 1 January 2010, you will have an extra seven days to submit your ESL compared with paper forms.

When to submit your ESL

You normally complete an ESL quarterly (based on the calendar quarter). If it's more convenient for you, you can ask HMRC whether your VAT period can be for the same quarter. You only complete an ESL for periods when you've supplied goods and, from 1 January 2010, certain services to a VAT-registered business in another EU country, or issued a credit note on goods already accounted for on an ESL. If you haven't made any supplies (or didn't issue a credit note), don't complete an ESL.

You must submit the ESL to HMRC by the 'due date'. This is within 42 calendar days of the end of the quarter during which you made the supplies to a customer in the EU. If HMRC has agreed that you only need to complete a simplified ESL once a year, you must send it in within 42 days of the date you agreed with HMRC.

The time limit for submitting ESLs will be reduced on 1 January 2010 to as little as 14 days from the end of the period for paper forms, and you may have to submit ESLs monthly instead of quarterly after that date. There will also be other changes to the VAT rules for international transactions. It’s important that you consider now whether you will be affected by these changes and whether you may need to make changes to any of your software, systems or procedures.

Find out more about the forthcoming changes to the cross-border VAT rules

If you send the ESL in late, you may have to pay a financial penalty.

If you'd like to submit your sales data either monthly or yearly you can contact HMRC to ask whether this will be possible.

If your business is a group registration you can apply to HMRC for your individual branches to complete their own separate ESLs.

Contact HMRC

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Enrolling for the ESL Online service (ECSL)

You'll need to enrol for the ESL Online service (ECSL) if you want to submit your EC Sales List (ESL) in any of these ways:

complete your ESL using the online form
use the bulk upload feature for CSV or XML files
use the XML Channel (tailored to the larger trader and agent organisation willing to invest in messaging software)

You'll need to enrol for ESL Online Service (ECSL) even if you're already registered to use the VAT Online services.

Find out how to enrol for the ESL Online service (ECSL)

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Terms and conditions for using the ESL Online service (ECSL)

If you're using the ESL Online service (ECSL) to submit your EC Sales List (ESL), the deadline is 42 calendar days (six weeks) from the end of the calendar quarter (the due date). Submitting the ESL electronically means that you're making a legal declaration. The software package you use to submit the data must be able to set out the declaration so you can see it before it's submitted.

If something goes wrong while you're submitting your ESL electronically, and the submission fails, you won't have made a legal declaration. So you might have to pay a financial penalty because you won't have submitted a declaration containing complete and accurate information by the due date.

Checking a new customer's VAT registration number

When you're completing your ESL you'll have to enter details of your customer's VAT registration number. See the link below for how to obtain and check a VAT registration number. You must not use any VAT registration number that HMRC has advised you is invalid.

Find out how to check a customer's VAT registration number

Check a new customer's VAT registration number on the European Commission website

Read the HMRC Online Services terms and conditions that apply to registering for VAT online services

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Log in to submit your ESL online now

If you are already a registered user of HMRC Online Services or the Government Gateway, you can log in to use the ESL Online service (ECSL) to submit your EC Sales List (ESL) now.

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