Policy paper

Draft legislation: changes to tax rules for call off stock arrangements between member states

Changes to EU Law relating to the VAT rules for cross-border transactions between member states, and draft legislation and guidance.



To help businesses with these changes HMRC has published guidance about how the legislation will apply in the UK.

This guidance and draft legislation relates to the treatment of call-off stock in Directive 2018/1910 and Council Implementing Regulation (EU) 2018/ 1912.

Find out more about changes to the rules for call-off stock arrangements between member states.

Published 23 December 2019
Last updated 31 December 2019 + show all updates
  1. Draft legislation for call-off stock arrangements has been added.

  2. First published.