VATNIEU7620 - EC Sales Lists (ESLs): Completion and submission of an EC sales list
Introduction
Method of submission
Submission of separate ESLs within the same VAT registration
Introduction
An ESL is required to be submitted by any VAT registered business who operates under the terms of the Windsor Framework - Register for VAT: Selling or moving goods between Northern Ireland and the EU - GOV.UK
and:
- makes an intra-single market supply of goods to somebody registered for VAT in an EU member state (including transfers of own goods (see VATNIEU4000), or
- is the intermediary (see VATNIEU5205) in a triangular transaction involving VAT registered businesses in member states.
Method of submission
Online
Businesses must complete their ESLs online using the ECSL Portal. There is also an upload facility for large data (CSV or XML) files. Enrolment is via the Government gateway. Businesses will need to sign in online. If they do not already have sign in details, they’ll be able to create them. The service uses user ID and password access. The service is user friendly and has front-end validation for identification of errors on screen. There is a facility to view past submissions via the portal and users receive a time-stamped acknowledgement of data submitted. Businesses must use this service unless they are unable to use a computer.
Further information is provided on the HMRC website on selection of the EC Sales List from the Online Services page guidance on submitting-ec-sales-list-declarations-online-using-c
Form VAT 101
Businesses who are exempt from submitting returns online may request a Manual VAT 101 form to complete their EC Sales Lists. To do this they must call the VAT Helpline and provide their reasons why they cannot complete online.
Frequency
ESL reporting period for goods will be in the calendar month where the value of supplies exceeds £35,000 (excluding VAT). However, if the total value of supplies of goods is below the threshold the businesses can submit ESLs calendar quarterly.
The formats will be:
| Period | Month format |
|---|---|
| 1 January to 31 January | MM/YY |
| 1 February to 28 February | MM/YY |
| 1 March to 31 March | MM/YY |
and so on.
| Period | Quarter format |
|---|---|
| 1 January to 31 March | MM/YY |
| 1 April to 30 June | MM/YY |
| 1 July to 31 September | MM/YY |
| 1 October to 31 December | MM/ |
Due date
The timeframes for submitting ESLs to HMRC are:
- for paper ESLs, within 14 days of the end of the reporting period
- for electronic submissions, within 21 days of the end of the reporting period.
Non-standard periods
The changes to the EU legislation require ESLs to be submitted for strict calendar months/quarters, therefore there is no option to use non-standard periods.
Nil statements
There is no requirement to submit an ESL for any period in which no supplies of goods are made to customers in EU member states.
Submission of separate ESLs within the same VAT registration
A business may apply to the VAT Helpline to submit separate ESLs for
- individual branches within its business
- individual companies within a group registration, or
- self-accounting branches of a group member.
If accepted each branch or company will receive a separate 3 digit identifier.
Agents
ESLs may be submitted by an agent acting on behalf of the business, but the legal responsibility for completing the form accurately and on time remains with the business.