Build EC Sales List VAT101 — Northern Ireland (XML/Online)

Skill: Assemble NI→EU B2B goods sales into the VAT101 EC Sales List

Region: United Kingdom Category: Tax — VAT Does: Takes a business's B2B supplies of goods moved from Northern Ireland to VAT-registered customers in the EU and assembles the EC Sales List (form VAT101) for HMRC's online / structured submission, listing each customer's country code, VAT number and value. Spec: HMRC EC Sales List (VAT101) — online form / CSV/XML upload (Windsor Framework, NI goods only)

Reports the value of intra-EU goods supplies under the Northern Ireland Protocol / Windsor Framework. Since Brexit, ESL applies in GB only to NI goods movements (XI VAT numbers); services and GB-origin goods are out of scope. Element names follow the VAT101 form, not a verbatim schema.

When this applies

• A business with an XI VAT registration makes zero-rated B2B supplies of goods from NI to VAT-registered customers in EU member states.
• Includes triangulation (indicator 2) and call-off / consignment arrangements where reportable.
• Excludes services (no longer reportable post-Brexit) and GB-to-EU goods (now exports).

Structure (sales → VAT101 lines)

Header: XI VAT registration number, period (calendar month/quarter), submission date
Per customer line:
  - Country Code (2-letter EU member state, e.g. IE, DE, FR)
  - Customer VAT Number (without country prefix)
  - Total Value of Supplies (£, whole pounds)
  - Indicator: 0 = B2B goods, 2 = triangulation (intermediary)
Total value of all lines

Data rules

• XI prefix — only NI (XI) registrations file ESL; the customer VAT number is validated against VIES format for its member state.
• Goods only — supply of services is excluded; indicator 3 (services) is no longer used for UK ESL.
• GBP rounding — values reported in whole pounds (no pence), summed per customer per period.
• Reconciliation — total ESL goods value should reconcile to VAT return box 8 (and Intrastat dispatches where applicable).
• Frequency — monthly or quarterly per HMRC's threshold rules; due by the 21st (online) after the period end.

Worked example (outline)

XI VAT 123 4567 89, period 06/2026
  IE  6388047V   12,500   indicator 0
  DE  811569869  8,000    indicator 0
  FR  40123456824 3,200   indicator 2 (triangulation)
  Total: 23,700

Submitted via the HMRC EC Sales List online service / CSV upload by the 21st after period end.

Validation checklist

• Filing entity holds an XI (NI) VAT registration
• Only B2B goods supplies included; services excluded
• Each line has valid country code + customer VAT number (VIES format)
• Correct indicator (0 goods / 2 triangulation)
• Values in whole pounds; line and total sums correct
• Reconciles to VAT return box 8
• Submitted by the 21st after the period (online)

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (gov.uk/hmrc) guidance before use.