A company may have a commercial interest in relocating part of its stock closer to its customers. This relocation can take different forms: advanced stock, consignment stock, call-off stock, etc.
In an intra-European context, this operation must be processed in two phases (a transfer followed by a local sale) and in principle generates an obligation for the supplier to register for VAT in the country where the stock is sent.
Source: vatdesk.eu
