Directive 2006/112/EC provides for the simplified VAT treatment of goods transferred under call-off stock arrangements where certain conditions are met. As the OSS simplification scheme for transfers of own goods is comprehensive and encompasses cross-border movements of goods that are currently covered by call-off stock arrangements under Article 17a of Directive 2006/112/EC, it is necessary to phase out those arrangements by including an end date prior to the complete removal of the call-off stock provisions in that Directive. It is therefore appropriate to set an end date of 30 June 2028, after which it will no longer be possible to effect any new call-off stock arrangements. For call-off stock arrangements commencing on or before 30 June 2028, the relevant conditions, including the 12-month time limit for transferring ownership of those goods to the intended purchaser, should continue to apply. In parallel with the inclusion of the new end date, it should be provided that those arrangements cease to apply on 30 June 2029, as they will no longer be required after that date.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
