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VAT 101 - EC Sales List

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pdf icon VAT 101 (PDF, 632KB)

If you are registered for VAT in the UK, use form VAT 101 to list supplies to VAT-registered traders in other EU states. You must complete this form on-screen before printing and sending to HMRC.

You can use the VAT Online services to submit your VAT 101 or you should send the completed and signed form (VAT 101) and any continuation sheets (VAT 101A) to: HM Revenue & Customs, ECSL, Comben House, Farriers Way, Liverpool, L75 1AY.

Use form VAT 101 to report the value of goods and certain services supplied to VAT-registered businesses in other EU Member States.

Help and guidance relating to this form

Form URL
VAT101 - Notes for completion of VAT 101 and VAT 101 (A) (PDF, 79KB)
Use these notes to help you complete form VAT 101 EC Sales List and form VAT 101(A ) EC Sales List Continuation Sheet
Form URL
Notice 725 - The Single Market (PDF, 1.1MB)
Use this notice if you are a businesses involved in the movement of goods within the EC Single Market.
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Notice 703 - VAT: Export of goods from the United Kingdom
Use this notice if you wish to zero-rate supplies of goods for export to destinations outside the European Community.
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Reporting your EU sales using the EC Sales List (ESL)
Use this guide to find out when you might have to complete an EC Sales List
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EC Sales List: How to complete and submit one box-by-box
Use this guide to find out how to complete your EC Sales Lists and how to make corrections
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EU country codes, VAT numbers and VAT in other languages help with EC Sales List
Use this guide to find information about VAT number formats in other EU countries, and enquiry letters in other languages to write to ask for a VAT number

Continuation sheets

Form URL
VAT 101A - EC Sales List Continuation Sheet (PDF, 527KB)
If you run out of space on form VAT 101 when reporting your sales of goods and related services supplied to VAT registered traders in other EU countries, you can use one or more VAT 101A continuation sheets.

Forms in other languages

Form URL
VAT 101 - Welsh (PDF, 80KB)
Welsh version of the VAT 101 form

Related forms

VAT 101B - Value Added Tax - EC Sales list (Correction sheet)
If you realise that you've made any errors or omissions in the EU sales figures you've already submitted to us on a form VAT 101, then use form VAT 101B to inform HMRC of additions, deletions and alterations

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