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Article ID: 3124
Last updated: 09 Dec, 2020
For the export of goods or the supply of services made to EU businesses on or after 1 January 2021, you will not need to submit an EC Sales List (ESL). You will have until 21 January 2021 to submit ESLs for sales made before 1 January 2021. You’ll still need to submit ESLs if you sell goods from Northern Ireland to EU VAT-registered customers. VAT Filer will continue to enable ESL filing. HMRC guidance explains How to report your EU sales from 1 January 2021
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