VATPOSG3850 - Main rules: movements of goods between Northern Ireland and the EU: call-off stocks

Call-off stock is the term used to describe goods sent to an EU member state to form a stock under the control, and for the use, of a single customer. The default is to treat goods arriving in Northern Ireland as call-off stock as a transfer of own goods followed by a supply that takes place in the UK Northern Ireland when the goods are called off(see the manual VATNIEU). To avoid the need for the supplier to VAT register for the acquisition into Northern Ireland, the UK also permits the movement to be treated as a straight-forward acquisition by the customer in advance of the calling off.

A formal EU-wide simplification is also available which avoids the need for the supplier to VAT register for the acquisition into Northern Ireland. This simplification delays the supply and acquisition of goods that have already moved till they are called off. This simplification is explained in VATNIEU.

The place of supply for UK goods sent as call-off stocks elsewhere in the EU is the UK. However, the member State to which the goods are dispatched may treat this as a transfer of own goods (see VATPOSG3840), with further supplies taking place within that Member State as, and when, the goods are used by the recipient.