For VAT payers:
A mis-triggered call-off puts the document in the Pending Confirmation of Recipient Call-Off status. In this status, the ESF is not valid.
To restore the document, the recipient must reject the feedback request. If rejected, the ESF returns to the Delivered or Not Viewed status. The period for such an action is limited by the limitation period.
For recipients - VAT defaulters: the recipient has 10 calendar days to reject the recall. If a recall is not rejected within this period, it is automatically confirmed and the ESF is finally set to the Recalled status.
Expiration: If, after the expiration of the limitation period, the recall action has not been confirmed or rejected by the VAT payer, the system automatically returns the ESF to the status that was before the recall attempt.