No EC Sales list after Brexit

No EC sales list after Brexit for VAT registered businesses in the UK. EC stands for the European Community. New rules about EC Sales List submission from 1 January 2021.

However, since UK government is still working on Brexit deal at the moment and UK is not yet leave EU, your business must continue to complete and file your EC Sales List with the HM Revenue and Customs.

Not all VAT registered businesses in the UK must file EC Sales list with the HM Revenue and Customs. You would only need to complete and file an EC sales list if your business supply goods or services to EU VAT registered customers.

The EC Sales list administration applies to exporters, freight forwarders, fast parcel operators, customs agents and traders who move their own goods from UK to the EU.

EC Sales list forms

These are the forms to use.

Form TypePurpose
VAT101EC Sales list
VAT101AEC Sales list continuation sheet
VAT101BEC Sales list correction sheet

You have two options on how to deliver your EC Sales list to HMRC. You can do it online or you can complete the form on screen then print it.

Thereafter, you send your completed EC Sales list to the following HMRC address.

ESL Team
HM Revenue and Customs


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