Changes of VAT rules for call of stock arrangements between the UK and EU member states
This Tax Information and Impact Note is about simplifying the rules for VAT treatment of call-off stock between the UK and EU member states.
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Details
This measure implements changes required by Council Directive (EU) 2018-19 to simplify the VAT treatment of call-off stock moved from:
- the UK to EU member states
- EU member states to the UK