Form

Report sales to VAT-registered EU businesses using the EC Sales List

Use form VAT101 to report the value of goods and services supplied to VAT-registered businesses in EU member states.

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 list supplies to VAT registered traders in EU countries.

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

Send the postal form and any VAT101 continuation sheets to:

HMRC
ESL Team
HM Revenue and Customs
BX9 1QT

Before you start

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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
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select ‘Save linked file as’
  • save the form - the recommended place is in the documents folder
  • using Adobe Reader you can 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 24 January 2020 + show all updates
  1. Information about recording call-off stock information using the Electronic EC Sales List (VAT101) has been added.

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

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

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

  5. Added translation