If there are no intra-Community transactions to be reported in a given period, a nil ECSL is NOT due.
Corrective ECSL returns
Corrective ECSL returns in the Netherlands are prepared and submitted electronically by ticking the option 2 in the form.
The corrective return is completed differently depending on the type of content corrected. If the value is being corrected, you only add the full details of the line initially reported and a + or a – in the value field to bring the amount to the correct value.
If the VAT number or name needs to be corrected, you enter the full details initially reported and then a – in the value box to bring the amount down to 0. Then you add a new line with the correct VAT number and amount.