Business tax – form

VAT: EC sales list (VAT101)

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

Documents

EC sales list (VAT101)

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Notes to help you fill in your VAT EC sales list (VAT101 Notes)

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Detail

If you’re registered for VAT in the UK, use form VAT101 to list supplies to VAT registered traders in other EU states. You must complete this form on screen before printing and sending it to HM Revenue and Customs (HMRC).

You can use the VAT Online services to submit your VAT101 or you should send the completed and signed form (VAT101) and any continuation sheets (VAT101A) to:

HM Revenue and Customs
ESL
Comben House
Farriers Way
Liverpool
L75 1AY

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 are creating new versions of their forms that don’t 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 doesn’t open, then contact the Online Services helpdesks for more help.

VAT: EC sales list continuation sheet (VAT101A)
Use the VAT101A If you run out of space on form EC sales list (VAT 101).

VAT: EC sales list correction sheet (VAT101B)
Use VAT101B to tell HMRC if you’ve made any errors or omissions in the EU sales figures you’ve already submitted on form VAT 101.

Notice 725 - The Single Market
Use this notice if you are a businesses involved in the movement of goods within the EC Single Market.

Notice 703 - VAT: Export of goods from the United Kingdom
Use this notice if you wish to zero-rate supplies of goods for export to destinations outside the European Community.

Reporting your EU sales using the EC sales list (ESL)
Use this guide to find out when you might have to complete an ESL.

ESL: How to complete and submit one box-by-box
Use this guide to find out how to complete your ESL and how to make corrections.

EU country codes, VAT numbers and VAT in other languages help with ESL
Use this guide to find information about VAT number formats in other EU countries, and enquiry letters in other languages to write to ask for a VAT number.