Call-Off stock is used to describe an arrangement where a seller ships goods to a customer’s warehouse (stock) but where the actual sale of goods does not occur until the buyer removes the goods from the stock.
The EU’s VAT in the Digital Age (ViDA) Package contains a wide range of proposals with far-reaching impacts. One of the areas impacted by these proposals is the VAT treatment of call-off stock.
Source: SOVOS
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