HM Revenue & Customs

Can I use the online service to correct errors on my recent ESL submission?

If you use the online service, any errors are highlighted as you complete the form. This lets you correct them before sending it. If you submit the ESL with errors on it, you can log in and correct these up to 21 days from the date you originally sent it. After that, you won't be able to correct the errors online and HMRC may need to write to you to ask for the correct information.

If you submit your ESL by CSV or XML you can also use the online service to correct errors up to 21 days after you sent the original. Or you can submit a new file. Do this within 21 days, using the 'Correct declaration errors' page on the ECSL Online Service.

You can also correct mistakes, delete or add lines to an ESL submission, by downloading and submitting form VAT 101B EC Sales list (Correction sheet), however, this is not available for call-off stocks.

Download form VAT 101B EC Sales List (Correction sheet).

If you send your EC Sales List for call-off stock to HMRC and then realise that you have made a mistake, email the helpdesk with the following information:

Please note: If the UK leaves the EU with no deal, the rules on EC Sales lists will change. Further information can be found in VAT for businesses in a no-deal Brexit.