NCDOR’s Sales and Use EDI accepts forms E-500, Sales and Use Tax Return, and E-536, Schedule of County Sales and Use Tax Return.
EDI is the electronic exchange of business documents (e.g., tax returns, invoices) from one company's computer to another company's computer in a data format that is machine-readable and follows a national standard. The North Carolina Department of Revenue (NCDOR) utilizes the 813-transaction set, called the "Electronic Filing of Tax Return Data," included in version 4010 of the ASC X12 Standards as the standard format for electronically submitting the North Carolina sales and use tax return information.
To file Sales and Use returns electronically by EDI, you must complete the Form NC-592 Sales and Use Tax Electronic Data Interchange (EDI) Registration (see the Submit Form NC-592 tab).
To file Sales and Use returns electronically by EDI, you must complete the Form NC-592 Sales and Use Tax Electronic Data Interchange (EDI) Registration. A separate Form NC-592 must be completed for each sales and use account that will use this method.
Please allow 5 business days from the date submitted electronically before attempting to submit Sales and Use returns by EDI.
To submit Form NC-592 by mail, download and print a completed form.
Please allow 10 business days from the date submitted by mail before attempting to submit Sales and Use returns by EDI.
Software developers that create North Carolina Sales and Use returns in the EDI format must test their product with the NCDOR annually. The steps to test a product are listed below.
Complete the EDI Response Form and submit as instructed on the form. You will receive further instructions once received.
Download the technical specifications.
After updating your software to comply with the technical specifications, download the test package.
When notified, submit test returns to verify that your software has placed the Sales and Use tax return in the proper format per our technical specifications.
You will be notified of the test results within 5 business days of our receipt of the test returns.
Who can file an EDI formatted return?
All taxpayers required to file Form E-500, Sales and Use Tax Return, and Form E-536, Schedule of County Sales and Use Tax Return, are eligible to submit a Form NC-592 Sales and Use Tax Electronic Data Interchange (EDI) Registration form. Once registered, taxpayers can file using EDI.
How long does the registration process take?
For Form NC-592s submitted electronically, please allow 5 business days before attempting to file using the EDI method. If Form NC-592 is submitted by mail, please allow 10 business days before attempting to file using the EDI method.
After I register, how do I electronically file my EDI formatted Sales and Use tax return?
You will need to use NCDOR approved commercial software or software you have developed in-house to place your North Carolina sales and use tax return into the required EDI format. Please click here to access a list of software developers who offer NCDOR approved software that can place your North Carolina sales and use tax return into the specified EDI format.
Once you have a return in the required EDI format, the return can be submitted using our online filing and payment system. Through a series of user-friendly web screens, you will be prompted to enter your NCDOR issued Sales and Use Tax Account Number. You will then reach a web screen that allows you to upload your EDI formatted sales and use tax return.
What are the NCDOR requirements for developing software to place a North Carolina Sales and Use Tax return into an EDI file format?
To develop acceptable and compatible software that meets NCDOR specifications, please visit EDI Resources for Developers.
Am I required to mail any paper documentation after submitting my return?
If you have claimed a credit on Form E-500, you are required to mail documentation to support the credit. Mail the supporting documentation along with Form E-RA, Required Attachments for Sales and Use Tax Electronic Filing, to:
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0001
Note: Include your account number and the period for which you are claiming the credit on your correspondence.
How can I pay the tax calculated on my Sales and Use tax return?
Our Sales and Use Online Filing and Payments system allows you to select one of two options when filing by EDI:
File E-500 by EDI and pay online. After you upload your EDI file, the system will prompt you to select one of two payment methods: credit/debit card (MasterCard or Visa) or bank draft. Advanced registration to pay by this method is not required.
File E-500 by EDI and pay by Electronic Funds Transfer (EFT). Advanced registration is required to pay by EFT. Please click here for additional information about EFT.
How will I know NCDOR has received my return?
You will receive an email from the Department within two business days from submission of your return and/or payment. The email will contain the same confirmation number that is displayed on the confirmation page that you print for your records. This email will also contain a Document Locator Number. You should retain the email for your records and you should provide these numbers if you contact the Department for assistance with the return and/or payment.
Who can I contact for assistance?
For assistance with filing an E-500 by EDI Monday through Friday between the hours of 8:00 am and 4:00 pm EST, please call (919) 814-1500 or 1-877-308-9103. Select option 2 from the main menu, then select option 1, and then option 2.
Are my submissions secure?
The information you enter in the application is secure. However, some browsers may present a security error message because the header portion of the application references a legacy site that uses HTTP.