If you’re a VAT-registered business in the UK supplying goods from Northern Ireland to VAT-registered customers in the EU, you must tell HMRC.

Find out how to register for VAT to sell or move goods between Northern Ireland and the EU.

You’ll need to use a European Community Sales List (EC Sales List) to show:

An EC Sales List must be completed if you trade from Northern Ireland and have done any of the following:

You can zero-rate your supplies of goods from Northern Ireland to EU VAT-registered customers. You must meet the following criteria:

You must show a valid VAT registration number for your customers on your customers invoice and your EC Sales List.

You’ll also need to include any movements under call-off stock arrangements, such as:

Find out how to complete your EC Sales List for call-off stock movement.

When stock is called off (sold) under call-off stock arrangements, and the conditions for this treatment are met, the sale should be reported in the same way as you would report any other sale of goods from Northern Ireland to an EU VAT-registered business. This should be recorded on your VAT return for the period the supply was made.

If you have not supplied goods from Northern Ireland to EU VAT-registered customers or issued any related credit notes, you do not need to complete an EC Sales List unless you have:

When to submit your EC Sales List depends on the value of your supplies.

Monthly EC Sales Lists must be submitted if your total sales in the lasts 4 quarters are over £35,000.

Quarterly EC Sales List must be submitted if your total sales for each quarter in the last 4 quarters is under £35,000.

Annual EC Sales lists can be submitted if you meet the following:

You must send your EC Sales list within 21 days of the reporting period. If you miss this deadline, you may have to pay a penalty for any late submissions.

If you only make low level supplies of goods from Northern Ireland to EU VAT-registered customers, you may be able to send an annual simplified list if:

The simplified list should:

You cannot report movements of call-off stocks using a simplified list.

To check if you can send an annual simplified EC Sales List, contact HMRC VAT enquiries. 

You can choose to send individual EC Sales Lists if you have:

If you have self-accounting branches within a VAT group, you need to use a 3-digit identifier code in your EC Sales List for each branch or subsidiary. The branches must be Northern Ireland traders.

To send an EC Sales List for individual branches you must register each branch separately using HMRC online services.

Each branch must send a monthly EC Sales List if the total value of goods supplied from all the branches of your business is more than £35,000 (excluding VAT) in the current or previous 4 quarters.

All supplies of goods from Northern Ireland to all EU VAT-registered businesses must be recorded using a line for each customer and for each type of supply. You must include:

In the indicator column you must use:

If you move goods from Northern Ireland to the EU under call-off stock arrangements you must add the following on your EC Sales List:

You must keep a register with details of call-off stock movements and values.

You’ll need to include the following in your EC Sales List:

You’ll also need to record any returned call-off stock within 12 months of being in the EU. This includes:

When you return call-off stock to Northern Ireland without it been called off you must include the following on your EC Sales List for the relevant period:

If there is a change to the intended customer within 12 months of the goods arriving in the EU, you must update your register with the details of the change and include the following on your EC Sales List for that period:

For changes to call-off stock to the intended customer do not enter any value of the stock on your EC Sales List.

When call-off stock is called off (sold) the sale must be reported in the same way as you would report any other sale of goods from Northern Ireland to an EU VAT-registered business. This must be recorded on your VAT return for the period the supply was made.

This means that if call-off stocks are moved from Northern Ireland to an intended customer in an EU country and you make a supply of the goods to the intended customer in the same period you must:

If call-off stocks are not sold within 12 months of arrival in the destination EU country then they must be treated as being supplied to yourself in the destination country and reported as a sale (dispatch) on your EC Sales List.

Read more information on the 12 month rule in section 10.1 of changes to tax rules for call off stock arrangements between the UK and member states.

When certain other events occur to your call-off stock (relevant events), the call-off stocks are treated as being supplied to yourself in an EU country and reported as a sale (dispatch) on your EC Sales List.

Read more information in section 10.2 of changes to tax rules for call off stock arrangements between the UK and member states.

You’ll need to check your customer’s VAT registration number to confirm they are based in the EU. You can:

You’ll need to do this for new customers.

Once you have confirmed the VAT registration number is valid, you must include this on your EC Sales List. You should enter your customer’s 2 letter country code and the VAT registration number separately. Do not include:

Enter the values of goods supplied from Northern Ireland to each customer, including:

Do not include the value of any goods that:

If HMRC has confirmed you can complete an annual simplified EC Sales List because you have low level sales of goods to EU customers then you do not need to include the value of the sales you make. You should enter £1 in the value column.

There are 2 ways you can submit your list online. You can use:

You can use the online form to submit your EC Sales List if it includes cross-border movements of goods or changes of intended customers under the call-off stock arrangements.

Read information on how to submit EC Sales List using CSV.

You’ll need the Government Gateway user ID and password you used when you registered for VAT.

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If you’re exempt and unable to submit your EC Sales List online, contact HMRC VAT enquiries.

You can request a paper EC Sales List if you’re unable to use the online form or bulk upload because:

• you do not use computers for religious reasons
• you do not have access to the internet
• of personal circumstances such as age, health condition, disability or where you live

There may be other reasons you cannot complete your EC Sales List online. HMRC will consider your request.

To submit a paper EC Sales List, you’ll need to contact or write to HMRC and include the following:

• your VAT registration number
• your business name and address
• the reason you’re unable to complete your EC Sales List online
• if you’re applying on someone’s behalf, authorisation from the business

To request a paper form contact HMRC.

After you’ve submitted your EC Sales List, you’ll receive a unique submission reference number. Keep this number for your records.

To correct any errors on your EC Sales List including call-off stock changes, you must do this within 21 days of your original submission date.

If you are correcting a CSV or XML file, you must upload a new file.

Published 18 December 2020
Last updated 26 February 2025 + show all updates