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
Latest Posts in "European Union"
- VAT Liability of Assignee Persists Even if Assignor Ceases to Exist, EU Court Rules
- Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked? Key Insights from Latest ECJ Case
- GENA Submits Six Recommendations to EC on Harmonising E-Invoicing in Public Procurement
- Boost your knowledge of EU’s VAT in the Digital Age (ViDA)
- Comments on ECJ Case C-121/24: Ruling on Joint VAT Liability When Main Debtor Loses Legal Status: Key Issues Analyzed
