Changes are being implemented to simplify the VAT treatment of call-off stock moved from the UK to another Member State (MS) or vice-versa.  The changes permit a supplier in the State of origin to remove call-off stock to storage in another State, the destination State, without accounting for VAT on the transaction at that time. The supplier and customer will account for the supply and acquisition when the goods are called-off. This avoids the need for the supplier to register for VAT in the destination State.

The measure, which has a retrospective element, applies to goods removed from a member state of the EU to the UK (or vice versa) on or after 1 January 2020.

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