EC Sales List correction sheet

Use form VAT101B to tell HMRC if you've made any errors or omissions in the EU sales figures you've already submitted on form VAT101.


EC Sales List correction sheet (VAT101B)

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Use this form to tell HMRC you have made an error or omission in the EU sales figures you have submitted on an EC Sales List for:

  • goods and services you have supplied from the United Kingdom on or before 31 December 2020
  • goods you have supplied from Northern Ireland to EU VAT-registered businesses from 1 January 2021

You cannot record corrections to call-off stock information on this form. Instead, email: with the following information:

  • the reporting period in question
  • your customer’s 2 letter country code
  • your customer’s VAT registration number
  • details of the mistake

You’ll have until on or before 31 December 2024 to correct any mistakes in lists you submitted for supplies to EU businesses made before 1 January 2021.

Before you start

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Published 1 May 2013
Last updated 18 December 2020 + show all updates
  1. A new version of the VAT101B form is available and Information about when to use it has been updated.

  2. Updated with details on how to record corrections to call-off stock information. Welsh Translation added.

  3. First published.