Policy paper

Changes of VAT rules for call of stock arrangements between the UK and EU member states

This Tax Information and Impact Note is about simplifying the rules for VAT treatment of call-off stock between the UK and EU member states.

From:
HM Revenue & Customs
Published
11 March 2020

Documents

Changes of VAT rules for call of stock arrangements between the UK and EU member states

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Details

This measure implements changes required by Council Directive (EU) 2018-19 to simplify the VAT treatment of call-off stock moved from:

  • the UK to EU member states
  • EU member states to the UK
Published 11 March 2020

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