Recent amendments regarding call-off stock rules were promulgated in the State Gazette. In this context, as from 21 February 2020 the VAT Act foresees that when the goods are supplied to a taxable person other than to whom they were originally intended, it should be noted that immediately before such transaction, the supplier is deemed to perform an intra Community supply in his country of establishment. On the other hand, in the country of the customer, an intra-Community acquisition is deemed to take place.
Source vatsystems.eu
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