This help page is only applicable if you are registered for VAT in the UK and your oganisation country is set to 'United Kingdom'.
If you are uncertain whether you need to submit an ESL, then please go to the HMRC website which has detailed information on this topic. According to the HMRC:
'If you're a VAT-registered business in the UK that supplies goods and certain services to a VAT-registered customer in another European Union (EU) country, you'll have to tell HM Revenue & Customs (HMRC) about the supplies.
You need to complete an EC Sales List (ESL) showing details of each of your customers in the EU and the value (in sterling) of the supplies you've made to them in the period. If you haven't made any supplies (or issued any credit notes) you don't need to submit an ESL.'
Navigate to the Reports tab and click the EC Sales List link.
Set the appropriate Start and End dates and click the Refresh button.
The EC Sales List only picks up transactions with the following VAT settings:
|VAT Treatment||VAT Type|
|Goods to EU Customer||Exempt Sales
|Services to EU Customer||Exempt Sales
You can choose whether to display the results grouped by customer or grouped by transaction. The default display is by customer as this is the level of detail required by the HMRC when submitting the EC Sales List. If you switch between the displays, you will need to click the Refresh button again.
Group by Customer
If you have made sales to the same customer for both Goods (0) and Services (3), you will see two lines on the report for the customer.
The fields displayed provide the information required for submitting your periodic EC Sales List:
- Customer: The name of the customer.
- Indicator: The type of sale made. This value is determined by the VAT Treatment used in the transaction.
- Customer Country: The value here is taken from the customer record (see below for more info).
- Customer VAT No: The VAT number set in the customer record.
- Amount: The total amount of the sales (supplies) made to the customer
Errors will be displayed above the report and should be corrected prior to submitting your results to the HMRC.
Click the Export button to generate a CSV file which is correctly formatted for importing into HMRC Online Services.
Group by Transaction
This view is particularly useful for analysing the individual transaction on the list. Click on the Trans ID link to view details of any transaction.