Circular 2022/C/49 on the guidelines of the 118th VAT Committee on the call-off stock scheme

This circular deals with the guidelines of the 118th VAT Committee on the on-demand stock scheme

Source Fisconet

See also

• VAT Committee: 118th meeting on April 19, 2021 – Agenda, Working papers, Presentation available – See WP1007
• WP 1015 REV – Return of goods placed under call-off stock arrangements: moment when the goods are considered as returned and accounting methods to determine which goods are returned