United Kingdom HMRC Guidance – Charging VAT on goods dispatched from Northern Ireland to the EU 3 months ago
Bulgaria No application of the call-off stock regime and the triangulation simplification at the same time 13 October 2023
Italy The call-off stock regime is not applicable in case of triangular intra-community transactions 10 May 2023
European Union EU call-off stock VAT simplification ends 2025 – VAT in the Digital Age 15 December 2022
Belgium Circular 2022/C/49 on the guidelines of the 118th VAT Committee on the call-off stock scheme 19 May 2022
European Union EU VAT Committee: Treatment of small losses of goods under call-off stock arrangements 15 March 2021