Transfer of own goods /Call of stock
– is where goods are already stored at the premises or warehouse of a potential customer,(or even own premises)
– However the ownership remains with the seller until customer takes stock. (Title of the goods still remains with the seller until sold).
-This is important for when goods are moved to another implementing state . It is supply in UAE or treated as out of scope.
1.If moving to own premised in another implementing state then may need to register for VAT there.
2. If customer has control of the storage is aware of stock movement and may take stock at will then if is categorized as call of stock and does not generally require the seller to VAT register in an implementing state and will be treated as sale to customer in other state.
Soure Taxon
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