HM Revenue & Customs

Can I complete my call-off stock via my ESL?

You can now complete your call-off stocks via your EC Sales Lists using the ECSL online service and by bulk upload (CSV & XML files).

However, you cannot currently report call-off stocks by paper channels; via TXE channel; or via UN-EDIFACT. To find out how to complete your ESL go to 'How to report your EU sales list for VAT' and see the section on 'Call-off stocks'.