Business tax – guidance

VAT: submitting EC Sales List declarations online using CSVs

How to create a Comma Separated Variables (CSV) file to submit EC Sales List (ESL) declarations to HM Revenue and Customs (HMRC).

Detail

Businesses can submit ESL declarations online to HMRC.

This guide explains how to create a CSV file to submit their declaration, what file layout to use for an ESL CSV bulk upload and gives advice on how to resolve problems with file upload failures.

Read the guidance to find out how to log in and submit your ESL using bulk upload.