On May 16, 2019, the VAT expert group of the European Commission published new minutes of their meeting on the so-called quick fixes for cross-border trade and VAT. Discussions took place on the call-off stock VAT arrangement and their impact on industries using this supply chain concept. In this article we will first highlight some of the key aspects of the call-off order process itself, both from a procurement perspective and from a suppliers perspective, before we discuss the VAT impact and future simplification.
Source Tradetaxport
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