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EC Sales List: How to complete and submit one box-by-box

If you're a VAT-registered trader in the UK and you supply goods (and, from 1 January 2010, certain services) to a VAT-registered customer in another EU country, you'll have to tell HM Revenue & Customs (HMRC) about the supplies on an EC Sales List (ESL). On the ESL you include details of each of your EU customers, their VAT registration number and the value of the supplies you've made to them in the quarter (but from 1 January 2010, you may need to submit ESLs monthly instead of quarterly). You show the value in sterling. There is no threshold for ESLs - you must list every supply, no matter how small. If you haven't made any supplies of goods (or, from 1 January 2010, certain services) to VAT-registered customers in the EU in the quarter then you don't complete an ESL.

This guide explains what needs to be entered on the ESL, how to prepare the information and how to submit it.

On this page:

Preparing the information for your ESL

Generally you fill in an ESL for each quarter in which you've supplied goods (and, from 1 January 2010, certain services) to VAT-registered customers in another EU country. You'll need to get together information about each customer and the supplies you've made to them. See the link below for details of the VAT 2010 cross-border changes which may mean you need to submit ESLs monthly instead of quarterly.

Find out when you must submit an ESL

What information do you put on an ESL?

You must include details of all the VAT-registered EU businesses you've supplied in the quarter. On the ESL you fill in a line for each customer, showing:

  • Their two-letter country code. For example if the business is in France, the country code is FR. You'll need to check which code to use - it won't necessarily be the same as the one you use for Intrastat declarations - see the link below.
  • Their VAT registration number. The section below tells you how to check EU VAT numbers.
  • The value of the goods and related services you provided - even if you haven't invoiced them or been paid yet. The section below tells you how to calculate the value of your supplies.
  • From 1 January 2010, services you provided where the place of supply is the customer’s country - see the link below.
  • A figure '2' in the indicator column if you didn't handle the goods yourself - instead, your supplier sent them directly to your customer, known as triangulation.

From 1 January 2010, you will also have to include on an ESL any services you supply to EU businesses where the place of supply is your customer’s country, and you may need to submit ESLs monthly instead of quarterly. 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

Look up your customer's country code

Zero-rating supplies

So long as you meet certain conditions you can zero-rate your supplies of goods to VAT-registered customers in other EU countries. One of these conditions is that you must show your customer's VAT registration number on both of these:

  • your customer invoice
  • your ESL

You won't be able to zero-rate your sales if either of these is true:

  • you haven't got your customer's VAT number
  • HMRC has told you that your customer's VAT number isn't valid

Find out more about zero-rating goods to EU businesses

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Checking EU VAT numbers

Sometimes your customer might show their VAT registration number linked to their two-letter country code. This isn't a valid VAT number and you can't enter it in this format on your ESL. You'll need to enter the two-letter country code and the VAT number separately on the ESL. There are different boxes for each.

You'll also need to check that the VAT number itself is valid. You'll need to do this for each new customer. You may need to take the following steps:

  1. Check that your customer is actually based in the EU. You don't include sales to UK customers on your ESL. You can check which territories are included in the EU VAT area at the link below.
  2. Contact your customer if they haven't given you a VAT number - or if you don't think the one they've given you is correct. You can use one of the ready-prepared foreign-language letters to ask them for their VAT number in their own language.
  3. Check that the VAT number that your customer has given you is in the right format for that country. There is a table showing VAT number formats at the link below.
  4. You can check the validity of the VAT number on the website provided by the European Commission at the link below.
  5. You can check with HMRC that your customer's VAT number actually belongs to that customer. You can contact HMRC on Tel 0845 010 9000 between 8.00 am and 8.00 pm, Monday to Friday. You'll need to give HMRC your customer's VAT number and name and address for them to be able to tell you whether the address matches the VAT number.

Once you've got the right VAT number, enter it on your ESL, making sure you enter it in exactly the right format. Don't include any of these:

  • spaces, dashes, commas or slashes
  • the two-letter country code as part of the VAT number

Check EU countries and territories, country codes, VAT number formats and get foreign-language letters

Check EU VAT numbers on the European Commission website

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Calculating the total supplies to a customer

You'll need to add up the value of all the supplies of goods you've made in the period to each VAT-registered customer in another EU country. Put the total value on the same line of the ESL as the customer's two-letter country code and VAT number, in the column marked 'Total value of supplies'. You'll need to include:

  • The value of all the supplies of goods you've made to each customer, whether you charged for them or not, minus any credit notes. But if the goods qualified as samples under the VAT rules you can ignore them.
  • Any directly related services that you supplied with the goods, or costs that are part of their price - for example, delivery charges.
  • Any of your own goods that are moved to your own VAT-registered branch, office or subsidiary company in another EU country.

Take away from each customer's total the value of any credit notes you've issued to that customer in the period.

Remember not to include:

  • any other services that you provide to EU businesses
  • the value of any goods that have been sent for processing

Supplies where you didn't handle the goods yourself

If you made any supplies where you didn't physically handle the goods yourself - because you arranged for your supplier to send the goods directly to your customer instead - you'll need to enter this on another line of the ESL, separately from any supplies you sent directly to the same customer (if any). Put the total value of these supplies to the same customer on a separate line for each customer. Add the figure '2' in the indicator column. This is known as triangulation.

Don't enter zero for any line

You should never enter 'zero' on any line on your ESL. If you haven't sold any goods to a VAT-registered customer in another EU country you don't send in an ESL, unless you have issued any relevant credit notes.

If you didn't sell any goods to a particular customer in the period, don't fill in a line for that customer. But if you only issued them with a credit note without making any supplies, include the value of the credit note.

If you made supplies to a customer but didn't charge for them, you'll need to enter their value - unless the items qualify as samples under the VAT rules.

HMRC might have agreed that you only need to complete a simplified ESL because you make low levels of sales to EU customers. If so, you don't need to include the value of the sales you make. Just enter '1.00' in the value column - not zero.

Read about what counts as a sample for VAT purposes

Find out if you can apply for permission to submit simplified ESLs

Round the amount down

There's no need to enter pence on the ESL. Before entering the total value of your supplies to each customer, round the amount down to the nearest whole pound. For example, if the total value is £1,521.92 you would round the amount down to £1,521.

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How to complete your ESL using the online form

You can submit your ESL electronically using the online form. This is an online version of the paper form VAT 101 EC Sales List (ESL).

Logging in

After you've registered and enrolled to use the online service you can log in, using your User ID and password.

Once you've logged in you'll see a list of services displayed. Click on the link 'ECSL' to access the service, then select the web form option.

Remember that after 15 minutes you'll be automatically logged off if you haven't entered anything - so you might lose data that you'd entered before. It's a good idea to prepare all the data you're going to enter before you make a start, to prevent this happening. You can check what you'll need to do to prepare the data in an earlier section of this guide. If you use the bulk upload feature you won't have this problem.

Log in for the ESL Online service (ECSL)

Navigating

It's important to use the buttons on the ESL Online service (ECSL) screens to navigate backwards and forwards. If you use your browser 'back' button you might lose data.

Entering data

The online ESL form has ten lines on each page. You use one line for each customer. If you need more room you can get more lines by selecting the 'More lines' button. You might find it's more convenient to use the bulk upload facility if you regularly fill in more than 20 lines.

Don't forget to put '2' in the indicator column if you're entering a line for a customer where you didn't actually handle the goods, but instead your supplier sent them directly to your customer. This is known as triangulation.

Entering negative values online

You might need to enter a negative (minus) value for your supplies to a customer, for example because you issued a credit note for goods they returned. Type a minus sign '-' before the amount to show a negative value.

How to submit your form

After you've filled in all the lines you need, select the 'Submit' button. The form will be checked automatically for any mistakes.

You'll be shown a 'Review and submit screen' next so you can check over your figures before you finally submit them. If any mistakes have been found they'll be highlighted by an 'X' on this screen.

After you've submitted your form you'll see an acknowledgement screen. This gives you a unique 'Submission Reference Number'. Print this and keep it for your records. If you don't get this number you can't be certain that your form has been received and accepted by HMRC.

If you've made a mistake

You'll be able to correct any mistakes even after you've submitted your online form. You can find out how to do this in the section on correcting errors later in this guide.

Contact the ESL Online services helpdesk if you're having trouble with the web form

 

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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 ESL now.

Log in for the ESL Online service (ECSL)

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How to submit your ESL using bulk upload or messaging software

In addition to completing the ESL form online, you can also submit your ESL electronically in the following ways:

  • Using the ESL Online service (ECSL) bulk upload feature. This is of particular use to businesses that regularly supply goods to more than 20 EU VAT-registered customers. You can upload your files in either XML (extensible markup language) or CSV (Comma Separated Variable) format.
  • Using the ESL Online service (ECSL) via an XML channel, tailored to the larger trader and agent organisation willing to invest in messaging software.

More about submitting your ESL using the XML channel for messaging software

Logging in and submitting your ESL using bulk upload

After you've registered and enrolled for the online service you can log in, using your User ID and password.

Once you've logged in you'll see a list of services to choose from. Click on the link 'ECSL' to access the service, then select the bulk upload option. You'll be automatically logged off after 15 minutes if you don't use the service.

Log in for the ESL Online service (ECSL)

Find out how to send your ESL in a CSV file

Information on sorting out problems with your CSV files (PDF 1.8MB)

Find out how to send your ESL in XML files

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How to complete your paper ESL

If you've filled in Box 8 of your VAT Return HMRC will automatically send you a paper ESL to complete. They won't stop sending these paper forms unless you ask them to - even if you're no longer filling in Box 8. If you don't expect to make any more supplies to VAT-registered customers in the EU, contact HMRC to let them know. Then they'll stop sending you ESLs.

If you've lost your paper ESL you can do either of these things:

  • download another from the HMRC website
  • call HMRC to ask for another one

Get form VAT 101 EC Sales List

Contact HMRC to ask for another ESL

Completing the header

You'll need to fill in details of your business at the top of the form. If they're already printed on the form, make sure they're right. If there are any mistakes, don't correct them yourself - your form will be rejected. Instead call HMRC on Tel 0845 010 9000 and give them the correct details. The lines are open from 8.00 am to 8.00 pm, Monday to Friday. The next ESL you get will have the right information on it.

You'll need to enter all the following on the ESL:

  • Your name and address.
  • Your nine-digit VAT registration number.
  • If you've got one, your three-digit Branch/Subsidiary Identifier number. If you don't have one, leave this box empty.
  • The calendar quarter. You show this as a three-digit number - the first two digits are the year and the last digit is the quarter, either 1, 2, 3 or 4. For example you'd show quarter one, 2009 as '091'. The table below gives some examples.
Examples of calendar quarter three digit codes
Dates Three-digit codes
1 Oct 2008 to 31 Dec 2008 084
1 Jan 2009 to 31 Mar 2009 091
1 Apr 2009 to 30 Jun 2009 092
1 Jul 2009 to 30 Sept 2009 093
1 Oct 2009 to 31 Dec 2009 094

Completing the totals and the declaration

The paper ESL - form VAT 101 EC Sales List - has 15 lines, one for each customer you've supplied. If you need more room you can carry on using form VAT 101A EC Sales List Continuation Sheet. The format for entering the information is the same on both forms.

At the end of form VAT 101 you will need to enter the total number of lines you've used on that page. If you also complete form VAT 101A you will need to complete the total number of lines for that form too.

Then complete the declaration at the end of form VAT 101 and sign and date it. You'll need to include a name and phone number in case HMRC needs to contact you.

Download form VAT 101A EC Sales List Continuation Sheet (PDF 18K)

Entering the data

For each customer, enter their country code and their VAT number.

If you're completing a line for a customer where you didn't actually handle the goods but they were sent directly from your supplier to your customer, put a '2' in the indicator column. Otherwise leave this column empty. This is known as triangulation.

Entering the value of supplies

When you enter the value of the supplies you've made to each customer, you:

  • Don't include the £ symbol, decimal points or commas.
  • Round the pence down to the nearest pound.
  • Align the figures to the right - hard up against the already printed '.00 pence'.
  • Show a negative figure by putting brackets round it like this (1532). Don't use a minus sign on the paper ESL.

If you've made a mistake

You can correct any mistakes you've made even after you've sent your ESL to HMRC. You can find out how to do this in the section on correcting errors below.

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Correcting errors on your ESL

If HMRC finds mistakes on your ESL they'll write to you and ask you to correct them.

If you realise you've made a mistake on your ESL after you've sent it to HMRC, you can amend, delete or add to the information you've already entered.

You must tell HMRC about any errors and omissions on your ESL where:

  • the error exceeds £100
  • you have quoted an incorrect VAT registration number
  • you have incorrectly stated that your supplies to a customer were part of a triangular transaction (code '2')

You do this on form VAT 101B EC Sales List Correction Sheet. You can make up to five changes on each sheet so if you need to make more changes, use more sheets. When you've completed it, send it to the address on the form.

To delete a line

Form VAT 101B has two lines for each entry, one called 'old' and one called 'new'. If you want to delete a line, enter the details of that line in the old section. Leave the new section empty. You'll need to enter the following exactly as they appeared on your original ESL:

  • calendar quarter
  • country code
  • customer's VAT number
  • value of supplies
  • indicator

To insert a line left off your original ESL

If you want to insert a new line, enter the details in the new section - leave the old section empty. Use the guidance on how to fill in your ESL form to make sure you enter everything correctly and in the right format. Enter details of:

  • the calendar quarter
  • your customer's country code
  • your customer's VAT number
  • the value of the supplies you made
  • whether your supplier shipped the goods directly to your customer - enter '2' in the indicator column if they did

To amend a line you've already declared

If you just want to amend a line on your ESL that you've already declared, enter the original details in the old section. Put the new details in the new section. In the old section, make sure you enter the following details exactly as they appeared on your original ESL:

  • calendar quarter
  • country code
  • customer's VAT number
  • value of supplies
  • indicator

To delete a complete ESL submission

If you wish to delete a whole ESL submission, please contact HMRC in writing to request deletion.

Download form VAT 101B EC Sales Correction List (PDF 15K)

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More useful links

More about when you must submit an ESL

Find EU country codes, VAT number formats, and foreign language enquiry letters

Download VAT Notice 725 for more about completing ESLs (PDF, 1.2MB)

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