Brexit—deemed supplies

V1.307 Brexit—call-off stock

The call-off stock simplification is described generally at V3.213. From IP completion day, it is no longer possible for EU businesses to use this call-off stock simplification in the UK (other than Northern Ireland). Therefore some suppliers previously able to avoid a liability to register in the UK may become liable. Equally a UK supplier holding call-off stock in an EU member state may become liable to register in that member state.

For businesses benefiting from EU wide simplifications prior to the end of the implementation period (such as those for call-off stock, triangulation and

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