Guidance

Submitting EC Sales List declarations online using CSVs

Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.

• From: HM Revenue & Customs
• Published: 8 October 2015
• Last updated: 28 January 2020 바카라 사이트� See all updates

Businesses can submit EC Sales List declarations online to HMRC.

This guide will help you submit EC Sales List declarations electronically by bulk uploading a Comma Separated Variable (CSV) file containing your declaration data.

It바카라 사이트檚 designed for Microsoft users using standard keyboard and mouse settings but the principles also apply to other software.

If you are declaring call-off stock there are added fields to complete.

CSV files

A CSV file is a file where data is separated by a comma rather than columns.

You can produce a CSV file with most spreadsheet software or get a pre-formatted Microsoft Excel spreadsheet by logging into VAT online services, visiting the VAT ESL bulk upload page and choosing the Excel or CSV template link.

Format to use for an ESL CSV bulk upload file

The first box on the first row of the spreadsheet is the title and should be:

HMRC_VAT_ESL_BULK_SUBMISSION_FILE

The second row is the 바카라 사이트榟eader record바카라 사이트� where you should enter your own details, these are:

• your UK VAT Registration Number (9-digit number)
• your subsidiary identifier if you have one (if you do not have a subsidiary ID enter 바카라 사이트�000바카라 사이트�)
• the year for your declaration (for example 바카라 사이트�2018바카라 사이트�)
• the period of your declaration which must be a 2-digit numeric representing a month
  • for quarterly traders this will be one of: 03, 06, 09 or 12 (corresponding to the old quarter identifiers 1, 2, 3 and 4)
  • for monthly traders this will be one of: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11 or 12
• the code 바카라 사이트楪BP바카라 사이트� (indicating that your declaration is made in pounds sterling)
• your contact name (mandatory) maximum of 35 characters (do not include the ampersand 바카라 사이트�&바카라 사이트� symbol, for example 바카라 사이트楢 & N Other Ltd바카라 사이트� should be changed to 바카라 사이트楢 and N Other Ltd바카라 사이트�)
• the indicator field (which is 바카라 사이트�0바카라 사이트�)

The 바카라 사이트榮chedule line record바카라 사이트� are all rows below the 바카라 사이트榟eader record바카라 사이트� and should include:

• your customer바카라 사이트檚 country code which is one of: AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK
• your customer바카라 사이트檚 VAT Registration Number
• the total value of supplies - if you need to show a negative value of supplies (that is, if the value of credit notes is greater than the supplies) put a minus sign before the figure, if you are reporting a call-off stock you must leave the field blank for value of supplies
• an indicator code which is one of:
  • 바카라 사이트�0바카라 사이트� (for business to business goods)
  • 바카라 사이트�2바카라 사이트� (if the supplier is an intermediary in a triangular transaction)
  • 바카라 사이트�3바카라 사이트� (for business to business services) - not valid for periods starting on or after 1 January 2021
  • 바카라 사이트�4바카라 사이트� (for transport of stock under call-off stock arrangements)
  • 바카라 사이트�5바카라 사이트� (for returned stock under call-off stock arrangements)
  • 바카라 사이트�6바카라 사이트� (for a change in intended acquirer under call-off stock arrangements)

If you use indicator 바카라 사이트�6바카라 사이트� you should add in an additional column, the VAT Registration number for the new intended acquirer for call-off stock.

Create a CSV file

Create a file in a spreadsheet, enter your ESL information and save it in the normal way.

When you바카라 사이트檙e satisfied that your file is complete and accurate save the file as a CSV by selecting:

• 바카라 사이트榝颈濒别바카라 사이트�
• 바카라 사이트榮ave as바카라 사이트�바카라 사이트� then choosing a location where you want to save your file
• 바카라 사이트榝ilename바카라 사이트� then entering the name you want to give your CSV file
• 바카라 사이트榮ave as type바카라 사이트� then selecting 바카라 사이트�CSV (Comma delimited) (*.csv)바카라 사이트� from the drop-down menu
• 바카라 사이트荣补惫别바카라 사이트�

You may be told that your file contains incompatible features. Select the option to continue to save your file in CSV. After using the 바카라 사이트榮ave as바카라 사이트� function you should close your file, do not save the changes again if you바카라 사이트檙e prompted to.

Do not make any further amendments to the CSV file, update the working version of your spreadsheet instead.

Read the guidance on how to log in and submit your ESL using bulk upload.

Problems uploading your file

Some spreadsheets automatically re-format your data after the file is opened and cause your CSV file to be rejected, for example dropping leading zeros from numeric cells such as the branch identifier.

A customer바카라 사이트檚 VAT number which loses a leading zero will also fail validation causing the line to reject.

You may get an error message explaining why a CSV file failed to upload.

If your file fails to upload:

• check the file has been uploaded as a .csv file and not another file format for example, .xls, .xlt or .xlw)
• make sure the file conforms to the format of an ESL CSV bulk upload
• confirm the title and 바카라 사이트榟eader records바카라 사이트� have been correctly completed and check to see if any zeros have been dropped from the subsidiary ID
• check there are no blank spaces in the file or any blank lines anywhere

Validation checks are carried out during the upload of the file and any errors identified will be displayed on the 바카라 사이트楻eview and Submit바카라 사이트� screen with an 바카라 사이트榅바카라 사이트�. You should make a note of any errors or print off the summary for comparison.

You바카라 사이트檒l be able to amend data in your CSV file before resubmitting it or you can make an additional declaration of the corrected data at a later date.

An acknowledgement message with a unique Submission Reference Number will be displayed which you can print and keep for your records. You바카라 사이트檒l also be able to view previous submissions online.

Data formatting rejections

If your upload is rejected, you can correct it by either:

• amending the file in a text editor
• formatting the spreadsheet as text

Amend the file in a text editor

Amend the file by opening a text editor such as Notepad on your computer.

To open Notepad, select the following icons on your computer:

1. 바카라 사이트楽迟补谤迟바카라 사이트�
2. 바카라 사이트楢ll Programs바카라 사이트�
3. 바카라 사이트楢肠肠别蝉蝉辞谤颈别蝉바카라 사이트�
4. 바카라 사이트楴辞迟别辫补诲바카라 사이트�

You can now open the file, make any changes and save them.

Format the spreadsheet as text

To change a cell containing numbers to a text cell, you should:

1. Right-click the cell.
2. Select 바카라 사이트楩ormat cells바카라 사이트�.
3. Go to the 바카라 사이트榥umber바카라 사이트� screen, highlight 바카라 사이트楾ext바카라 사이트� and select 바카라 사이트極K바카라 사이트�.
4. Retype the data.
5. Save the file again.
6. Select 바카라 사이트楤ulk Upload바카라 사이트� option and re-submit the file.

This will also correct VAT Registration Numbers where the leading zeros have been dropped or where Excel has converted the number to scientific format (for example, SE 123456789012 converted to SE 1.23457E+11).

Best Practice

Keep the working version of your spreadsheet as the default file type for your program (for example for Microsoft Excel this is .xls).

Before you enter data on your spreadsheet make sure the relevant cells are formatted to show leading zeros.

Properly formatted cells saved as CSV can lose their formatting once the file has been re-opened in Excel so only save the file as CSV immediately before you upload it and do not open a CSV file using your spreadsheet software.

To view or to make changes to a CSV file open the file in Notepad or a similar text editor.

Published 8 October 2015

Last updated 28 January 2020 + show all updates

1. 28 January 2020

   Information about call-off stock arrangements has been added.

2. 8 October 2015

   First published.