Consignment and call-off stock
Where a business in another EU member state dispatches stock to the Czech Republic with a view to future sales of those goods to a dedicated acquirer, EU harmonised call-off stock rules are applicable. If the conditions for the call-off stock regime are not met, the Czech Republic treats these arrivals as normal intra-EU acquisitions of goods (ie as consignment stock). As such, the business may have a requirement to register for Czech Republic VAT.
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