Form

Report sales to VAT-registered EU businesses using the EC sales list

Use the EC Sales List VAT101 form to tell HMRC the value of goods and services that you have supplied to VAT-registered businesses in EU countries.

Documents

Paper EC Sales List (VAT101)

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Details

If you are registered for VAT in the UK, use the VAT101 form to report the value of:

  • goods and services you have supplied from the United Kingdom on or before 31 December 2020
  • goods you have sold from Northern Ireland to VAT-registered businesses in the EU from 1 January 2021

You cannot record call-off stock information on this form, use the Electronic EC Sales List (VAT101) to report this information online.

You have until 21 January 2021 to use the form to report sales you made before 1 January 2021.

Send the postal form and any VAT101A continuation sheets to:

ESL Team
HM Revenue and Customs
BX9 1QT

You do not need to include a street name, city name or PO box when writing to this address.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC is creating new versions of their forms that do not depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:

  • whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
  • if you’re using Windows right click on the form link then select ‘Save target as’ or ‘Save link as’
  • if you’re using Mac right click on the form link then select ‘Save linked file as’
  • save the form - the recommended place is in the documents folder
  • use Adobe Reader to open the form

If the form still does not open, then contact the Online Services helpdesks for more help.

EC Sales List continuation sheet
Use VAT101A if you run out of space on form EC Sales List (VAT101).

EC Sales List correction sheet
Use VAT101B to tell HMRC if you’ve made any errors or omissions in the EU sales figures you’ve already submitted on form VAT101.

The single market (VAT Notice 725)
How to charge and account for VAT on the movements of goods within the single market.

Goods exported from the UK (VAT Notice 703)
How and when you can apply zero-rated VAT to goods exported outside the UK and EU.

How to report your EU sales for VAT
Find out how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List.

EU country codes, VAT numbers and enquiry letters for EC Sales Lists
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).

Published 4 April 2014
Last updated 18 December 2020 + show all updates
  1. A new version of the VAT101 form is available and information about when to use it has been updated.

  2. Information about recording call-off stock information using the Electronic EC Sales List (VAT101) has been added.

  3. The English and Welsh versions of the VAT101 notes have been updated and the postal address for sending the form has been updated.

  4. The Rhestr Gwerthiannau yn y GE (VAT101) document has been updated.

  5. Updated forms VAT101 and VAT101 Notes added to page.

  6. Added translation