Bulgaria No application of the call-off stock regime and the triangulation simplification at the same time 2 months ago
Italy The call-off stock regime is not applicable in case of triangular intra-community transactions 7 months ago
Belgium Circular 2022/C/49 on the guidelines of the 118th VAT Committee on the call-off stock scheme 19 May 2022
European Union EU VAT Committee: Treatment of small losses of goods under call-off stock arrangements 15 March 2021