Call-off stock arrangements

Call-off stock arrangements is a term used to describe a supply of goods which takes place in the following circumstances:

  • goods are transported from one Member State to another, but the ownership of the goods does not transfer until a later date after the arrival of the goods in the second Member State
  • at the time the goods are transported to the second Member State, the identity of the customer is known to the supplier
  • when the goods arrive in the second Member State, they are held in stock and are drawn down from stock by that customer, at his or her own discretion at a later stage.

Further guidance contains detailed information on the VAT treatment of Call-off stock.