Policy paper

Draft legislation: changes to tax rules for call off stock arrangements between the UK and EU member states

Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.

• From: HM Revenue & Customs
• Published: 23 December 2019
• Last updated: 20 April 2020 — See all updates

Documents

Draft legislation for call off stock arrangements

PDF, 71.6 KB, 6 pages

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Details

To help businesses with these changes HMRC has published guidance about how the legislation will apply in the UK.

This guidance and draft legislation relates to the treatment of call-off stock in Directive 2018/1910 and Council Implementing Regulation (EU) 2018/ 1912.

Find out more about changes to the rules for call-off stock arrangements between the UK and EU member states.

Published 23 December 2019
Last updated 20 April 2020 + show all updates

1. 20 April 2020

   Draft legislation

2. 31 December 2019

   Draft legislation for call-off stock arrangements has been added.

3. 23 December 2019

   First published.