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HMRC internal manual

VAT Single Market

From
HM Revenue & Customs
Updated
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Transfers of own goods: movements of trading stocks: background

‘Consignment’ and ‘call-off’ are terms often applied to movements of trading stocks between Member States. Broadly speaking ‘consignment’ is used to describe remote stocks maintained to meet orders as and when they are received. ‘Call-off’ describes goods delivered to maintain a buffer stock at an individual customer’s premises - for example to feed a production line. This ensures that the customer’s continuing needs are met. The customer pays and title passes as the goods are used or ‘called-off’.