VAT on Consignment and Call-Off Stock

• Consignment and call-off stock are different VAT arrangements for cross-border stock held near customers, and the distinction depends on who controls and uses the goods.
• Consignment stock is stock held in another country under the supplier’s control, often for multiple potential customers; sale-or-return goods are treated the same way.
• Call-off stock is goods transferred to a stock location where a specific customer can take (“call off”) and pay for them as needed.
• Goods stored by the supplier rather than the customer, or stock available to more than one customer for call-off, are usually treated as consignment stock, not call-off stock.
• VAT treatment can require a deemed supply, acquisition, and possible VAT registration in the destination country, with VAT usually due where the stock is located when sold.

Source: marcusward.co

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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