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HMRC internal manual

VAT Place of Supply (Goods)

Main rules: intra-EC movements: call-off stocks

Call-off stock is the term used to describe goods sent to another EC Member state to form a stock under the control, and for the use, of a single customer. We treat goods arriving in the UK as call-off stock as a straightforward intra-Community supply and acquisition (see the manual covering the Single Market). The place of supply is therefore the Member State from which the goods are dispatched.

The place of supply for UK goods sent as call-off stocks elsewhere in the EC is the UK. However, the Member State to which the goods are dispatched may treat this as a transfer of own goods (see VATPOSG3840), with further supplies taking place within that Member State as, and when, the goods are used by the recipient.