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Tag: call-off stock

Call-off stock – is a separate stock belonging to a EU VAT payer referred to in Article 97 of Polish VAT Act, Section 4, for storage, within the territory of the Country, of goods which belong to a value added tax payer, transported by him or for his benefit from the territory of a different Member State to a place where the taxpayer registered as a EU VAT payer who stores the goods, removes them and the right to dispose of the goods as their owner becomes transferred at the time of their removal.

Our company (NL) sells small electronic devices and a customer in Poland buys these product from us. After receiving the purchase order from the polish customer we ship the goods to a warehouse in Poland. Our customer can check out the goods at this warehouse, and after making a decision to purchase the goods, the customer makes a payment to us. After we have received the payment we will instruct the warehouse to deliver the goods to our customer. Please advise if this is allowed according to Polish VAT rules. (more…)

Polish provisions referring to a call-off stock allow its use only by manufacturers and service providers. However, it is possible to obtain similar benefits for traders under the other regulations. When the foreign supplier wants to sell the goods not only to the Polish customers but also to the customers of the other countries, not only within the EU the provisions of article 12 paragraph 1 section 5 of the VAT Act can be applied. The foreign supplier does not show the Intra-Community acquisition of own goods to the a call-off stock in Poland, when the goods are intended to be moved as the intra-Community supply of goods to another EU Member State.