Consignment and call-off stock
Where a business in another EU member state dispatches consignment stock to Estonia with the future view of selling those goods to any Estonian VAT registered customer, the supplier is not required to register for Estonian VAT. The acquisition of goods is treated as a VAT-exempt acquisition and the Estonian VAT registered customer is required to declare an intra-EU acquisition of goods at the point of sale – when the goods are purchased from the consignment stock.
However, if the goods are intended to be sold to a customer not registered for VAT in Estonia, there may
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