For those who transfer goods to a call store in an EU country and who submit periodic compilation, new rules apply from 1 January 2020.
- does not need to be VAT registered in the country where the call store is located.
- needs to submit information in a periodic compilation on two occasions. You leave the first compilation at the goods transfer and the second when the sale takes place (at the withdrawal from the call warehouse).
In order to apply the new rules, you must know who will buy your goods when you transfer them to the call store.
The rules also require that there be an agreement with the buyer and that the buyer is VAT registered in the country where the warehouse is located. The goods that you have transferred to the call store must be traceable. Therefore, you need to keep records of the goods transferred to the call store. The register does not have to be part of the accounting, but it must contain some information.
Your buyer must pick up their goods within 12 months from the date you shipped them from Sweden. After 12 months the product is considered sold and then you need to register for VAT in the country where your call store is located.
Source: skatteverket.se
