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.
Polish call-off stock for traders
Published On - 4 October 2012