Contact and declaration period information
Contact name - Please enter the contact name of the person HM Revenue & Customs (HMRC) should contact with EC Sales List (ESL) queries. This is required information.
Year - Please select the appropriate year from the drop-down list. This is required information.
Period type - This will automatically display how often you need to submit your EC Sales Lists.
If you supply goods and have exceeded the thresholds in any of the previous 4 quarters you'll need to submit monthly lists.
Thresholds
If the total quarterly value of supplies of intra-EC goods, (excluding VAT) exceeds £35,000 in the current quarter, or any of the previous 4 quarters.
If you supply goods and haven't exceeded the quarterly thresholds you can continue to submit quarterly lists.
If you supply services you need to submit lists quarterly but can choose to submit monthly if you prefer.
If you supply both goods and services and are above the quarterly reporting threshold, requiring you to submit monthly lists for goods, you can either:
If you supply both goods and services and are below the quarterly reporting threshold for goods, all the supplies can be reported on a quarterly basis.
Period - Please select the appropriate period from the drop-down list. This is required information. The period reference is MM/YY (month month/year year) to allow for monthly submissions.
Due date - This will automatically be displayed once the 'Year' and 'Period' have been selected. Timeframes for submitting ESLs are:
Please note: If you don't submit your ESL by the due date, you risk receiving financial penalties.
Information is needed in all 'Declaration details' fields.
Country Code - Please select the 'Country Code' from the drop-down list.
Customer VAT registration number (VRN) - The VRN must be valid for the country you have selected. For every new customer HM Revenue & Customs (HMRC) suggest that you check the validity of their VRN. As a preliminary check you can use the EU Commissions website to confirm that the number is valid.
Please note: If your customer’s VRN is invalid then you must not continue to use it to zero rate supplies to that customer.
For further information about countries and territories within the EU, follow the link to EU country codes, VAT numbers and VAT in other languages.
Total value of supplies - When submitting your figures please note the following:
Indicator - The indicator field allows '0', '2' or '3' for ESLs and ‘4’, ‘5’ or ‘6’ for call-off stocks. Please select the appropriate indicator from the drop-down menu:
New Intended Acquirer VAT Registration Number (Intended Customer) – If the line does not relate to call-off stocks leave this field blank
For call-off stocks only, if there has been a change in the intended customer (intended acquirer) you need to update your register with details of the substituted goods and you should include the following on your EC Sales List for that period:
Please note – The customer’s VRN must be valid for the country you have selected or it will be rejected.
More Lines - If you are submitting more than 20 lines HMRC suggest you use the bulk upload option.