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Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Find technical resources for software developers working with the EC Sales List online service.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Find recognised suppliers and software for filing your EC Sales List declarations online.
Technical specifications for software developers working with the EC Sales List online service.
Use VAT101A if you run out of space on form EC Sales List (VAT101).
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Use form VAT101B to tell HMRC if you've made any errors or omissions in the EU sales figures you've already submitted on form VAT101.
Use the EC Sales List VAT101 form to tell HMRC the value of goods that you have sold from Northern Ireland to VAT-registered businesses in EU countries.
Guidance for EC Sales List online developers on Government Gateway.
Pharmacy, prescription-only (POM), and general sale list (GSL) medicines: apply to move your medicine to a different classification.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
Don’t include personal or financial information like your National Insurance number or credit card details.
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