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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Calculation and notification of the penalty: Tick Box Letter

Date …………….

Our Ref ………………………..

Your Ref ……………………….

VAT number

EC Sales List

Dear Sir / Madam

Your VAT return for the period ending …………….. shows a figure in Box 8, which indicates that you have supplied goods to EC member states. You are therefore required to submit an EC Sales List (ESL).

Your ESL for the corresponding quarter from ………… to ………… which was due on ………….. has still not been received and as a consequence you may be in default.

I would be grateful if you could complete the attached questionnaire and ESL, if applicable as a matter of urgency and return it in the prepaid envelope provided.

Yours Faithfully

Banking Operations Manager

Questionnaire: EC Sales List

VAT Registration number:

ESL Calendar Quarter:

Please tick the box below that applies to you and return in the envelope provided

Box 1

I have already submitted an EC Sales List for the period that is shown as outstanding. I enclose a duplicate copy for your records

Box 2

My VAT return period dates are not in line with the period dates of the ESL. There were no supplies made during this period.

Box 3

The figure in Box 8 was entered in error.

I do not make supplies of goods to other EC member states, please amend the figure in Box 8 of my VAT return to Nil.

Box 4

I only make supplies of services to other EC Member States.

The figure in box 8 was entered in error, please amend the figure in Box 8 of my VAT return to NIL

Box 5

I have installed or assembled goods in other EC Member States. No entry on an EC Sales List is therefore needed.

Box 6

My customers are not registered for VAT in the EC.

An ESL is not required please amend the figure in Box 8 of my VAT Return to NIL

  • I have / have not (delete as necessary) accounted for this figure in Box 6 of my VAT return
  • I have / have not (delete as necessary) charged VAT

Box 7

I failed to return the EC Sales List.

The ESL was not submitted within 42 days after the end of the accounting period and I now enclose the relevant data. I realise that if I default again within a 12 month period I may become liable to a penalty.

Box 8

I did not receive an EC Sales list.

I did not receive the ESL concerned and I now enclose the completed duplicate. I am now aware that if I supply goods to VAT registered traders in the EC member states an EC Sales List is required.

Box 9

Other (please specify)


You may be liable to a financial penalty if you fail to provide accurate information by the due date.

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