If you have reported something wrong – z.B a fake VAT number or a bad month – you must correct your call report. As of 1 January 2020, the transfer of goods to a call stock in another EU Member State is no longer considered intra-EU delivery and intra-EU procurement of goods by the supplier. When the customer removes the goods from the warehouse, the supplier is considered a direct intra-community delivery of the goods to the customer. The supplier is therefore not obliged to register for VAT purposes in the EU Member State where the goods arrive. Other guidelines provide detailed information on the processing of VAT appeal assets. As of January 1, 2020, the transfer of goods under the appeal procedure can no longer be considered comparable to the sale of goods in the country from which the goods are transferred. In other words, when the goods are transferred to the call stock, there is still no delivery of goods in exchange for payment. Intra-community delivery and acquisition are only made if ownership of the goods is transferred to the buyer. Therefore, a buyer is not required to hold excess inventory on site, but can “cancel” stocks if necessary. The call stock is made when the goods are shipped to the customer`s storage point in another EU country, but the right to own the goods remains the responsibility of the seller. When a customer has control over storage, is aware of inventory movements and takes stock at all times, it is generally classified as a call stock and generally does not require the seller to keep a VAT record as a non-resident trader abroad.
In most of the discussions, the Commission agreed to discuss the issue with EU countries. The Commission had stated that when the simplification measure comes into force on 1 January 2020, all national appeal stock schemes that deviate from the COMMUNITY proposal should be abolished. File the call report for each month you transferred goods.