Consignment and call-off stock
Where a business dispatches stock to France from another EU member state with a view to future sales of those goods (consignment stock), France treats these arrivals into France as normal intra-EU acquisitions of goods. As such, the business may have a requirement to register for French VAT.
If a business in another EU member state dispatches call-off stock to France and that stock is allocated to one French VAT registered customer to call off when required, the supplier may not be required to VAT register in France if:
• the goods are dispatched or transported by
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