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Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Use form VAT101B to tell HMRC if you've made any errors or omissions in the EU sales figures you've already submitted on form VAT101.
Use the EC Sales List VAT101 form to tell HMRC the value of goods that you have sold from Northern Ireland to VAT-registered businesses in EU countries.
Guidance for EC Sales List online developers on Government Gateway.
Sign up for upcoming webinars to learn more about UK transition.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
Guidance for UK jewellery importers and exporters.
Use these general provisions to help you determine the origin of your products.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
The EU Emissions Trading System Union Registry: how it works, how Kyoto units are used for compliance within the EU ETS and how to participate in carbon allowance auctions.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
Employment Appeal Tribunal Judgment of Lord Fairley on 18 April 2024.
Find recognised suppliers and software for filing your EC Sales List declarations online.
The government's summary of a proposed amendment to EU directive 2006/112 as regards VAT rules for the digital age.
How retained GEA licences authorise the export of certain controlled items to specified countries.
What you need to do as a food and drink business to work with the EU.
Find technical resources for software developers working with the EC Sales List online service.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
Don’t include personal or financial information like your National Insurance number or credit card details.
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