VATNIEU4930 - Call-off stock simplification: EC sales lists
When call-off stocks are sent from a state of origin to a warehouse or a customer’s storage facility in a state of destination, this must be recorded in the supplier’s EC Sales List (search GOV.UK for information on how to report sales of goods from Northern Ireland to the EU for VAT).
The information that must be supplied on the EC Sales List is:
- the customer’s country code
- the customer VAT Registration Number
- the call-off stock indicator
If there has been a change in the intended customer during a period under the substitution rule. The supplier must record the following information on its EC Sales List for that period:
- the original customer’s country code
- the original customer’s VAT registration number
- the new customer’s country code
- the new customer’s VAT registration number
- the call-off stock indicator for a change in intended customer
If call-off stocks are returned to the state of origin without being called-off under the rules for returned goods, the following information must be recorded in the supplier’s EC Sales List for the period in which the goods were returned:
- the customer’s country code
- the customer VAT registration number
- the call-off stock indicator for returned goods.
No values should be entered on an EC Sales list where the entry relates to call-off stocks.
To access the EC Sales List, you must be a UK VAT registered trader operating under the terms of the Windsor Framework.