- The call-off stock arrangement will be phased out gradually, with an end date of 1 July 2029.
- Storage of goods under this scheme will only apply to movements occurring before 1 July 2028.
- This follows Article 17a(2)(a) of the VAT Directive as amended by ViDA.
- The amendment ensures the relevant 12-month VAT treatment periods end no later than 30 June 2029.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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