V16.420 Changes of VAT rules for call-off stock arrangements between the UK and EU member statesWho is likely to be affectedBusinesses sending or receiving goods between the UK and member state (MS) of the EU in advance of the goods being 'called off'” for delivery (call-off stock).General description of the measureThis measure implements changes required by Council Directive (EU) 2018/1910 to simplify the VAT treatment of call-off stock moved from the UK to another MS or vice-versa. The changes permit a supplier in the state of origin to remove call-off stock to storage in another state, the destination state, without accounting for VAT on the transaction at that time. The supplier and customer will account for the supply and acquisition when the goods are called-off. This avoids the need for the supplier to register for VAT in the destination state.Policy objectiveThe purpose of the changes is to simplify the VAT rules for 'call-off ' stock and avoids
Businesses sending or receiving goods between the UK and member state (MS) of the EU in advance of the goods being 'called off'” for delivery (call-off stock).
This measure implements changes required by Council Directive (EU) 2018/1910 to simplify the VAT treatment of call-off stock moved from the UK to another MS or vice-versa. The changes permit a supplier in the state of origin to remove call-off stock to storage in another state, the destination state, without accounting for VAT on the transaction at that time. The supplier and customer will account for the supply and acquisition when the goods are called-off. This avoids the need for the supplier to register for VAT in the destination state.
The purpose of the changes is to simplify the VAT rules for 'call-off ' stock and avoids
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