An online workshop on data and methodologies for establishing tolerable upper intake levels (ULs) for vitamins and minerals, held on the 28th‐29th of September 2021, was organised by the Working Group on UL of the EFSA Panel on Nutrition, Novel Foods and Food Allergens (EFSA NDA Panel). The purpose of the workshop was to exchange views regarding conceptual and methodological principles relevant to the revision of the EFSA guidance document on the development of ULs for micronutrients. The workshop addressed the following themes: 1) applications of UL, 2) alternative value when data are insufficient to derive an UL, 3) target population, 4) biological based model and use of biomarkers of effects, 5) dose‐response modelling, and 6) integration of chronic diseases risks in the framework. Around 30 experts with experience in committees in charge of establishing DRVs and expertise in nutrition, epidemiology, toxicology, and food safety assessment participated to the workshop discussions. The report collects the views of the participants and possible orientations that will be considered by the UL WG and NDA Panel in revising the guidance document on ULs.